When Accounting Standard-Setting Rhymes with Persuasion… A Survey of the Rhetoric of the Standard Setter (notice n° 454973)
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|---|---|
| fixed length control field | 02204cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121033328.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Chantiri-Chaudemanche, Rouba |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | When Accounting Standard-Setting Rhymes with Persuasion… A Survey of the Rhetoric of the Standard Setter |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2013.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 30 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objet de cet article est de proposer une synthèse des travaux ayant fait le lien entre rhétorique, persuasion et normalisation comptable. Dans un premier temps, la dimension rhétorique de l’élaboration des normes comptables est mise en évidence. Dans un deuxième temps, sont recensés les ressorts et les procédés utilisés par le normalisateur pour persuader et susciter l’adhésion. Distinction est faite entre les ressorts visant à faire accepter une norme en particulier et ceux visant à promouvoir une image positive du normalisateur. Enfin, sont examinés les cadres théoriques offrant un éclairage sur le mode opératoire ou l’émergence de ces ressorts. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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 to 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 light of several theoretical frameworks that give insight on their operating mode and their emergence. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normalisation comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | due process |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | persuasion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | légitimité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | rhétorique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | due process |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | rhetoric |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | legitimacy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting standard-setting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | persuasion |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 19 | 3 | 2013-12-01 | p. 35-58 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2013-3-page-35?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2013-3-page-35?lang=en&redirect-ssocas=7080</a> |
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