Can dissipative work be circumscribed as irreversible heat transfer

My question refers to an article I read yesterday in which the author states that for the calculation of the entropy change for a process (in that case friction, during an irreversible adiabatic gas expansion), we could circumscribe the dissipative work as irreversible heat transfer, find a reversible pathway for the process and calculate the entropy change. 


I had never read something like that before. 
What is your opinion to this statement


$$\mathrm{d}S = \int \frac{W\_\mathrm{diss}}{T}$$ 




'Dissipative work' or energy dissipation from friction can occur through heat, sound or light generation. Since, all forms of energy are equivalent, one can circumscribe it as heat transfer only.


Dissipative work is considered irreversible as there is no way one can reverse the act of friction. 


In such an adiabatic expansion entropy changes due to volume increase and 'irreversible heat transfer'. Since, entropy is a state function its change in value remains the same in a reversible as well as an irreversible process. So, it is instructed to 'find a reversible pathway for the process and calculate the entropy change'.


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