{"id":"https://openalex.org/W2923964840","doi":null,"title":"Du pouvoir visuel des nombres comptables: les apports de la ph\u00e9nom\u00e9nologie d'Husserl","display_name":"Du pouvoir visuel des nombres comptables: les apports de la ph\u00e9nom\u00e9nologie d'Husserl","publication_year":2016,"publication_date":"2016-05-30","ids":{"openalex":"https://openalex.org/W2923964840","mag":"2923964840"},"language":"en","primary_location":{"id":"pmh:oai:HAL:hal-01902585v1","doi":null,"is_oa":true,"landing_page_url":"https://hal.science/hal-01902585","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accountability, Responsabilit\u00e9s et Comptabilit\u00e9s, May 2016, Poitier, France. pp.cd-rom","raw_type":"info:eu-repo/semantics/conferenceObject"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://hal.science/hal-01902585","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5009530266","display_name":"Lambert Jerman","orcid":"https://orcid.org/0000-0002-4586-2443","observed_orcids":["https://orcid.org/0000-0002-4586-2443"]},"institutions":[{"id":"https://openalex.org/I108192572","display_name":"HEC Montr\u00e9al","ror":"https://ror.org/05ww3wq27","country_code":"CA","type":"education","lineage":["https://openalex.org/I108192572"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Jerman, Lambert","raw_affiliation_strings":["HEC Montr\u00e9al"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"HEC Montr\u00e9al","institution_ids":["https://openalex.org/I108192572"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5038429691","display_name":"Pierre Labardin","orcid":"https://orcid.org/0000-0002-9976-2624","observed_orcids":["https://orcid.org/0000-0002-9976-2624"]},"institutions":[{"id":"https://openalex.org/I4210103386","display_name":"Dauphine Recherches en Management","ror":"https://ror.org/01mzxgm71","country_code":"FR","type":"facility","lineage":["https://openalex.org/I1294671590","https://openalex.org/I2746051580","https://openalex.org/I4210103386","https://openalex.org/I4210150854","https://openalex.org/I56435720"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Labardin, Pierre","raw_affiliation_strings":["Dauphine Recherches en Management"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Dauphine Recherches en Management","institution_ids":["https://openalex.org/I4210103386"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.5179543,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"cd","last_page":"rom"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5083000063896179,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5083000063896179,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.25119999051094055,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11592","display_name":"Phenomenology and Existential Philosophy","score":0.053599998354911804,"subfield":{"id":"https://openalex.org/subfields/1211","display_name":"Philosophy"},"field":{"id":"https://openalex.org/fields/12","display_name":"Arts and Humanities"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/husserlian-phenomenology","display_name":"Husserlian phenomenology","score":0.8539999723434448},{"id":"https://openalex.org/keywords/image-consciousness","display_name":"image consciousness","score":0.7300000190734863},{"id":"https://openalex.org/keywords/perception","display_name":"perception","score":0.5569999814033508},{"id":"https://openalex.org/keywords/corporate-restructuring","display_name":"corporate restructuring","score":0.6650000214576721},{"id":"https://openalex.org/keywords/business-liquidation","display_name":"business liquidation","score":0.6259999871253967},{"id":"https://openalex.org/keywords/accounting-representation","display_name":"accounting representation","score":0.5049999952316284}],"concepts":[{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3693808317184448},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3656904995441437},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.329376757144928}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:HAL:hal-01902585v1","doi":null,"is_oa":true,"landing_page_url":"https://hal.science/hal-01902585","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accountability, Responsabilit\u00e9s et Comptabilit\u00e9s, May 2016, Poitier, France. pp.cd-rom","raw_type":"info:eu-repo/semantics/conferenceObject"},{"id":"pmh:oai:RePEc:hal:journl:hal-01902585","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-01902585v1/document","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"}],"best_oa_location":{"id":"pmh:oai:HAL:hal-01902585v1","doi":null,"is_oa":true,"landing_page_url":"https://hal.science/hal-01902585","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accountability, Responsabilit\u00e9s et Comptabilit\u00e9s, May 2016, Poitier, France. pp.cd-rom","raw_type":"info:eu-repo/semantics/conferenceObject"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2952854493","https://openalex.org/W6999387734","https://openalex.org/W2258608753","https://openalex.org/W4294361092","https://openalex.org/W194811850","https://openalex.org/W1647041673","https://openalex.org/W4290004159","https://openalex.org/W1500829536","https://openalex.org/W4312480763","https://openalex.org/W4308072623"],"abstract_inverted_index":{"Dans":[0],"cet":[1],"article,":[2],"nous":[3,39,77,161],"proposons":[4,40],"d\u2019analyser":[5],"le":[6,71,85],"\u00ab":[7],"visual":[8],"and":[9,20],"classificatory":[10],"power":[11],"\u00bb":[12],"des":[13,81,155,168,172,202],"nombres":[14],"comptables":[15,53,83,120,170],"(Quattrone,":[16],"2009":[17],";":[18],"Busco":[19],"Quattrone,":[21],"2015)":[22],"au":[23,153],"moyen":[24],"de":[25,31,35,66,74,87,146,175,185,195],"la":[26,64,67,79,147,176,196],"ph\u00e9nom\u00e9nologie":[27],"d\u2019Husserl,":[28],"\u00e0":[29,55,57,125,166],"partir":[30],"l\u2019\u00e9tude":[32,167],"d\u2019un":[33,89],"cas":[34],"restructuration":[36,148],"d\u2019entreprise.":[37],"Nous":[38,107],"par":[41,47],"ce":[42,112],"biais":[43],"d\u2019approfondir":[44],"les":[45,49,60,118,193,200],"moyens":[46],"lesquels":[48],"images":[50,119],"et":[51,98,135,171,189],"inscriptions":[52,82,169],"parviennent":[54],"agir":[56],"distance":[58],"sur":[59,143],"individus,":[61],"en":[62,115,131,141,178,183],"mobilisant":[63,184],"dynamique":[65],"perception.":[68],"En":[69],"reprenant":[70],"concept":[72],"husserlien":[73],"conscience":[75],"d\u2019image,":[76],"caract\u00e9risons":[78],"perception":[80,197],"comme":[84],"produit":[86],"l\u2019interaction":[88],"objet":[90],"perceptif":[91],"(image":[92,96,105],"chose),":[93],"d\u2019une":[94,99,149],"repr\u00e9sentation":[95],"objet)":[97],"r\u00e9alit\u00e9":[100],"plus":[101],"ou":[102],"moins":[103],"observable":[104],"sujet).":[106],"montrons":[108],"l\u2019int\u00e9r\u00eat":[109],"d\u2019opter":[110],"pour":[111],"niveau":[113],"d\u2019analyse":[114],"\u00e9tudiant":[116],"comment":[117,180],"sont":[121],"ainsi":[122],"progressivement":[123],"parvenues":[124],"transformer":[126],"une":[127],"liquidation":[128],"d\u2019entreprise":[129],"douloureuse,":[130],"un":[132],"succ\u00e8s":[133],"industriel":[134],"financier.":[136],"Notre":[137],"\u00e9tude":[138],"se":[139],"concentre":[140],"effet":[142],"l\u2019analyse":[144,159],"longitudinale":[145],"grande":[150],"entreprise":[151],"fran\u00e7aise":[152],"d\u00e9but":[154],"ann\u00e9es":[156],"1980.":[157],"Par":[158],"ph\u00e9nom\u00e9nologique,":[160],"contribuons":[162],"aux":[163],"travaux":[164],"d\u00e9di\u00e9s":[165],"pouvoirs":[173],"visuels":[174],"comptabilit\u00e9,":[177],"pr\u00e9cisant":[179],"ils":[181],"agissent":[182],"fa\u00e7on":[186],"flexible,":[187],"fragile":[188],"m\u00eame":[190],"parfois":[191],"involontaire,":[192],"leviers":[194],"jusqu\u2019\u00e0":[198],"subjuguer":[199],"repr\u00e9sentations":[201],"individus.":[203]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2025-10-10T00:00:00"}