Abstract (EN)

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.