In this paper we present a theory of finite deformation viscoelasticity. The presentation is not restricted to small perturbations from the elastic equilibrium in contrast to many viscoelasticity theories. The fundamental hypothesis of our model is the multiplicative viscoelastic decomposition of Sidoroff (1974). This hypothesis is combined with the assumption of a viscoelastic potential to give a model that is formally similar to finite associative elasto-plasticity. Examples are given to compare the present proposal to an alternative formulation in the literature for the cases of uniaxial plane strain relaxation and creep.

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