Open AccessDefinition And Content Of Persuasion In Accounting
Author(s) -
Mohamed E. Bayou,
Eric Panitz
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v9i3.6034
Subject(s) - persuasion , accounting , novelty , perception , process (computing) , accounting information system , content (measure theory) , psychology , public relations , business , political science , social psychology , computer science , neuroscience , operating system , mathematical analysis , mathematics
Accounting has often been described as a language and as an information system. Language instigates thought processes that may predispose participants in communication activities to a given mode of perception and behavior. Persuasion is a communication strategy designed to satisfy the needs of the parties involved. Hence, a clear understanding of the nature and role of persuasion in accounting is essential to academic and professional accountants. In this report a definition of persuasion in accounting is developed followed by a discussion of persuasion process, content and source. Factor analysis of CPAs evaluation of several persuasion content variables reveals six factors underlying persuasion content. These are authoritative sources (tax regulations; accounting standards authorities; CPAs) and characteristics (qualitative; presentation; and novelty) of accounting information.