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

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 standardsetter 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. © Association Francophone de Comptabilite.