L’élaboration des normes comptables ou l’art de persuader: la rhétorique du normalisateur à travers la littérature

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 survey related to rhetoric and persuasion in accounting standard-setting. In the first place, the rhetorical dimension of accounting standard-setting is discussed 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 their operating mode and their emergence.

Keywords: accounting standard-setting; rhetoric; legitimacy; normalisation comptable; rhétorique; persuasion; légitimité; due process (search for similar items in EconPapers)
Date: 2013-12
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2013, 19 (3)

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01455382

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