QUAND NORMALISATION COMPTABLE ET RHETORIQUE FONT BON MENAGE... UN ESSAI D'ORGANISATION DE LA LITTERATURE

Rouba Chantiri-Chaudemanche ()
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Rouba Chantiri-Chaudemanche: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This article offers a synthesis of previous research related to rhetoric and persuasion in accounting standard-setting in order to offer an understanding of why rhetoric is necessary to the process and how it operates. In the first place, the rhetorical dimension of accounting standard-setting is described by showing how persuasion is inherent in the process. Secondly, the devices used by the standard-setter in order to persuade and get acceptance are listed, distinguishing between devices meant to get a standard accepted and others aimed at promoting a positive picture of the standard-setter. Finally, these devices are analyzed in the light of several theoretical frameworks that give insight on the operating mode and the emergence of some of the devices.

Keywords: accounting standard-setting; rhetoric; legitimacy; normalisation comptable; rhétorique; persuasion; légitimité; due-process (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00936631v1
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00936631

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