Soutenance de thèse
L’infrastructure imaginaire de l’IA :
une technologie comptable.

Élise Berlinski - doctorante du programme Ph.D. ESCP

Élise Berlinski, doctorante du programme Ph.D. ESCP a soutenu publiquement sa thèse de Doctorat en Sciences de Gestion.

1er Octobre 2021 ESCP Business School Campus République

Résumé

Cette thèse étudie les développements actuels de l’intelligence artificielle (IA) et pose les questions de recherche suivantes : (1) Pourquoi un grand enthousiasme est-il investi dans ces technologies alors même qu’elles sont mal comprises ? ; (2) Qu’est-ce qui octroie de la puissance aux quantifications, et spécifiquement à celles de l’IA ?

Après avoir proposé une conceptualisation de la comptabilité, nous avançons que des quantifications deviennent puissantes lorsqu’elles deviennent comptables. Nous étudions si l’IA devient une technologie comptable et pour cela les idéaux qui y sont associés et montrons qu’ils sont le résultat d’un imaginaire tel que conceptualisé par Cornelius Castoriadis dans L’institution imaginaire de la société (1975, Éditions du Seuil, Paris). Cet imaginaire s’effectue par l’action des personnes, laquelle participe symétriquement à lui donner forme, il est en même temps le résultat d’évolutions socio-historiques.

Nous traçons d’abord les évolutions socio-historico-techniques de l’IA avant de nous pencher sur le contexte actuel grâce à trois matériaux empiriques distincts qui nous permettent de lier des niveaux locaux et globaux.

Nous avançons qu’avec l’IA émerge un régime comptable, que nous caractérisons et proposons qu’il permette de comprendre des changements dans la pratique comptable. .

Nous avançons de plus que c’est la spécificité des quantifications de l’IA, qui sont le résultat de pratiques et d’un imaginaire, qui permet de comprendre l’enthousiasme qui y est investi.

Finalement, nous proposons que l’utilisation de l’IA demande des efforts de distinction pour qu’elle ne diminue pas l’autonomie des personnes.

Jury

Directeur de recherche :

  • Prof. Philippe Zarlowski,
    ESCP Business School

Rapporteurs :

  • Prof. Agnès Mazars-Chapelon,
    IUT Montpellier – Sète
  • Prof. Samuel Sponem,
    HEC Montréal

Suffragants :

  • Prof. Laure Cabantous,
    Cass Business School, City University of London
  • Prof. Jan Mouritsen,
    Copenhagen Business School
  • Prof. Zsuzsanna Vargha,
    ESCP Business School

Campus

Paris

Voir aussi

Soutenance de thèse Juliette Fronty

News 30/09/2021

Soutenance de thèse

Managers et syndicats. Étude de cas dans l’industrie aéronautique.

Juliette Fronty, doctorante du programme Ph.D. ESCP soutiendra publiquement sa thèse de Doctorat en Sciences de Gestion [sous la direction de Prof. Hervé Laroche (ESCP) et Prof. Patrice Laroche (IAE Nancy)]

Paris
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'+v_title+'

['+v_lang+']
'+v_descr+"
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'+t+'

[in '+o+']
'+l+"
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',btnc=".js-close-popup",time=0,body=$("body"),js=$(".js-popup");js.each(function(){var a=$(this).find("iframe"),t=a.attr("src");a.length>0&&-1!==t.indexOf("youtube")&&(-1!==t.indexOf("?")?a.attr("src",t+"&enablejsapi=1"):a.attr("src",t+"?enablejsapi=1"))}),$(document).on("click",link,function(a){a.preventDefault();var t=$(this),e=t.attr("href"),s=$(e),l=t.attr("btn-bg-color"),o=t.attr("content-bg-color");null!=l&&void 0!=l||(l="#240085"),null!=o&&void 0!=o||(o="h-bg-white");var n='';body.addClass("no-scroll"),"wrapped"!=s.attr("aria-inner")&&s.wrapInner('
').attr("aria-inner","wrapped"),(s.hasClass("js-slide-right")||s.hasClass("js-slide-left"))&&s.addClass(o),0==$(".backdrop").length&&$("body").append(back),0==$(".js-close-popup",s).length&&s.prepend(n),"close"!=s.attr("aria-label")&&null!=s.attr("aria-label")&&void 0!=s.attr("aria-label")||(s.fadeIn(),s.attr("aria-label","open"))}),$(document).on("click",btnc,function(a){a.preventDefault();var t=$(this).attr("aria-controls"),e=$(t);$(t+" iframe").length>0&&$(t+" iframe")[0].contentWindow.postMessage('{"event":"command","func":"pauseVideo","args":""}',"*"),time=e.hasClass("js-slide-right")||e.hasClass("js-slide-left")?900:0,e.attr("aria-label","close"),e.stop(!0,!0).delay(time).fadeOut(100,function(){$("body .backdrop").remove(),$("body").removeClass("no-scroll")})}); } // End });