Contemporary art at the service of the pedagogue of audit

L'art contemporain au service du pédagogue de l'audit

Sébastien Rocher ()
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Sébastien Rocher: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: 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. (This article is a continuation of a lecture entitled The Explosion of Audit in Contemporary Art given in October 2021 at the European Court of Auditors: https://www.youtube.com/watch?v=wxsQ0m5KTg8)

Keywords: Audit; Pedagogy; Contemporary art; Pédagogie; Art contemporain (search for similar items in EconPapers)
Date: 2022
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2022, 1 (13), pp.13-31. ⟨10.3917/accra.013.0013⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03557483

DOI: 10.3917/accra.013.0013

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