Légitimer l’intégration de l’intelligence artificielle dans l’audit et les services professionnels : une analyse discursive des récits des Big Four (notice n° 1565047)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02700cam a2200337 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251130000722.0 |
| 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 | Hazgui, Mouna |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Légitimer l’intégration de l’intelligence artificielle dans l’audit et les services professionnels : une analyse discursive des récits des Big Four |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2025.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 2 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This study analyzes how Big Four firms legitimize the integration of artificial intelligence (AI) in auditing and, more broadly, in professional services. Using Van Leeuwen’s (2007) framework, the analysis of official documents and interviews identifies three discursive strategies of legitimation: rationalization, highlighting efficiency gains and the inevitability of AI; moralization, emphasizing ethical risk management; and authorization, drawing on expertise and a dominant market position. These discourses portray AI as a key strategic tool, while positioning the Big Four as central actors in its adoption. The study contributes to understanding how narratives facilitate the normalization of AI in auditing and professional services, highlighting the tensions between technological innovation, symbolic legitimation, and power dynamics. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cette étude analyse comment les Big Four légitiment l’intégration de l’intelligence artificielle (IA) dans l’audit et, plus largement, dans les services professionnels. Mobilisant le cadre de Van Leeuwen (2007), l’analyse de documents officiels et d’entretiens met en lumière trois stratégies discursives de légitimation : une rationalisation axée sur les gains d’efficacité et l’inévitabilité de l’IA ; une moralisation insistant sur la gestion éthique des risques ; et une autorisation fondée sur leur expertise et leur position dominante. L’étude contribue à éclairer le rôle des récits dans la normalisation de l’IA dans l’audit et les services professionnels, en révélant les tensions entre innovation technologique, légitimation symbolique et enjeux de pouvoir. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Big Four |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | éthique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intelligence artificielle (IA) |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | légitimation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transition numérique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | artificial intelligence (AI) |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Big Four |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | digital transformation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ethics |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | legitimization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | professional services |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Petauton, Francis |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Dermarkar, Simon |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 24 | 3 | 2025-11-28 | p. 44-93 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-accra-2025-3-page-44?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-accra-2025-3-page-44?lang=fr&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux