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Le livre de comptes comme support de l'oeuvre d'art: perspectives pour la profession comptable

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  • Sébastien Rocher

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

Abstract

Dans son ouvrage Art & Accounting, Basil Yamey propose une belle analyse historique et fonctionnaliste des représentations des livres de comptes dans l'art pictural européen entre le XIVè et la fin du XVIIIè siècle 1. Si l'émergence de courants abstraits, conceptuels ou encore minimalistes a rendu plus difficile le prolongement d'une telle étude dans l'art moderne et contemporain, le livre de comptes n'a toutefois pas disparu des œuvres, devenant le support même de celles-ci.

Suggested Citation

  • Sébastien Rocher, 2018. "Le livre de comptes comme support de l'oeuvre d'art: perspectives pour la profession comptable," Post-Print hal-03032790, HAL.
  • Handle: RePEc:hal:journl:hal-03032790
    Note: View the original document on HAL open archive server: https://hal.univ-lorraine.fr/hal-03032790
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