L’art contemporain au service du pédagogue de l’audit (notice n° 84312)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01945cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112000557.0 |
| 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 | Rocher, Sébastien |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | L’art contemporain au service du pédagogue de l’audit |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 46 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Souhaitant faire oublier le caractère parfois rebutant de la comptabilité, de nombreux pédagogues ont cherché dans différents médiums culturels des références permettant d’expliquer la comptabilité par un décalage du regard. Le présent article se veut une proposition d’étendre cette démarche à la pédagogie de l’audit, une pratique pouvant également apparaître comme peu attrayante. Pour ce faire, cet article propose une analyse de 4 œuvres d’art contemporain dans lesquelles l’artiste a soit fait appel à un auditeur, soit s’est approprié la pratique de l’audit, afin de mettre en évidence ce qu’elles révèlent de l’audit, de son fonctionnement, de ses enjeux et de ses limites. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In an effort to make people forget that accounting is sometimes a daunting subject, many teachers have sought references in various cultural media to explain accounting through a shift in perspective. This article proposes to extend this approach to the pedagogy of audit, a practice that may also appear unattractive. To reach this objective, this article proposes an analysis of 4 contemporary artworks in which the artist has either called upon an auditor or has appropriated the practice of auditing, in order to highlight what they reveal about what audit is, its functioning, its stakes and its limits. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pédagogie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | art contemporain |
| 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 | pedagogy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contemporary art |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 13 | 1 | 2022-02-23 | p. 13-31 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-accra-2022-1-page-13?lang=fr">https://shs.cairn.info/revue-accra-2022-1-page-13?lang=fr</a> |
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