Abstract

RUIZ ROJAS, GUSTAVO ALBERTO. RHETORIC AND ACCOUNTING: FROM RHETORICAL CRITICISM TO CRITICAL RHETORIC. Rev.fac.cienc.econ. [online]. 2017, vol.25, n.1, pp.243-270. ISSN 0121-6805.  https://doi.org/10.18359/rfce.2660.

Critical studies of accounting speech, reiterate that rhetoric is an instrument of domination and doesn't recognize the emancipatory potential underlying its deliberative exercise. This is because they consider it an exclusive domain of hegemonic groups and reduce the concept to its discursive aspect, eliminating its ethical implications. This article reviews the issue, appealing to a qualitative methodology, from research articles published in Anglo-Saxon accounting journals which are listed in the Scopus database. Some experiences that recognize in rhetoric a necessary domain to undertake public deliberations from the accounting matter are identified. It is concluded that rhetoric at the service of the transformation of commonplaces and preferably guided can contribute to public deliberation.

Keywords : Rhetoric; Speech; Accounting; Deliberation; Rhetorical criticism.

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