{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":5,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":5,"direct_label_status":"direct model label, unvalidated","prediction_status":"machine_predicted_unvalidated (Codex and Gemma teacher distillation)","score_status":"score_only:v0-immature-baseline (scores rank; they never assert a category)","snapshot":{"source":"OpenAlex, pinned release, all 482 partitions","release":"2026-06-24","frame_built":"2026-07-12","author_layer_release":"2026-06-26"},"query_hash":"96fe7dcd05bc","filters":{"venue":"Management accounting quarterly"}},"results":[{"id":"W110394087","doi":"","title":"A Closer Look at Rolling Budgets: The Challenges Associated with an Effective Implementation of Rolling Budgets Are Management Challenges, and Software Technology Can Only Become Part of the Solution When Managers Are Ready to Use It to Enhance Their Decision Making","year":2004,"lang":"en","type":"article","venue":"Management accounting quarterly","topic":"Capital Investment and Risk Analysis","field":"Economics, Econometrics and Finance","cited_by":9,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Flexibility (engineering); Plan (archaeology); Quarter (Canadian coin); Operations management; Software; Business; Operations research; Economics; Finance; Marketing; Engineering; Computer science; Management","authors":[{"name":"Marc P. Lynn","is_ca":false},{"name":"Roland L. Madison","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02149118945860507,"gpt":0.2446810476957922,"spread":0.2231898582371871,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001002707,0.0003305661,0.0005568239,0.0006743086,0.0003648372,0.0001191032,0.0004703797,0.0001033672,0.00001209028],"category_scores_gemma":[0.00003508703,0.0002550052,0.0001190964,0.0004965783,0.00007918217,0.0003869312,0.0002662842,0.0001421037,0.00001003188],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003985689,"about_ca_system_score_gemma":0.000005638535,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003553179,"about_ca_topic_score_gemma":0.02230959,"domain_scores_codex":[0.9977747,0.0000551727,0.0007537046,0.0007609873,0.0002001213,0.0004553102],"domain_scores_gemma":[0.9978899,0.0001179089,0.001146398,0.000683929,0.0001117497,0.00005005017],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0006773935,0.0009810327,0.1983217,0.00132869,0.00558211,0.00005391749,0.0652778,0.008152286,0.00005759576,0.1143473,0.000423815,0.6047964],"study_design_scores_gemma":[0.002253962,0.001353145,0.8561325,0.002610982,0.0005617312,0.000003229279,0.07877706,0.0006883745,0.0002710648,0.05462743,0.001661741,0.001058777],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9889257,0.003722427,0.001612738,0.003566059,0.000132687,0.001704774,0.00006696439,0.00006446612,0.0002041877],"genre_scores_gemma":[0.9958125,0.001706934,0.001790707,0.0003135979,0.00003004835,0.0001996179,0.00001554423,0.00004398688,0.00008700752],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6578108,"threshold_uncertainty_score":0.9999902,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W196898945","doi":"","title":"Budgeting for International Operations: Impact on and Integration with Strategic Planning","year":2011,"lang":"en","type":"article","venue":"Management accounting quarterly","topic":"Information Technology Governance and Strategy","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Currency; Liberian dollar; Economics; Exchange rate; Inflation (cosmology); Multinational corporation; Monetary economics; Value (mathematics); Interest rate; Position (finance); Business; International economics; Financial economics; Finance","authors":[{"name":"Juan M. Rivera","is_ca":false},{"name":"Ken Milani","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02295698534687369,"gpt":0.2432254596510077,"spread":0.220268474304134,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0003067908,0.0002102337,0.0001377673,0.000374051,0.0002719402,0.0006175117,0.0002271305,0.00005269496,0.00006877881],"category_scores_gemma":[0.00001321302,0.0001617443,0.00003987848,0.0001999034,0.00004047376,0.002089745,0.00002771007,0.0001169597,0.00005388962],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003514694,"about_ca_system_score_gemma":0.00000735065,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001830724,"about_ca_topic_score_gemma":0.0000486984,"domain_scores_codex":[0.9990026,0.000003182984,0.0002952452,0.0002539493,0.0001906786,0.0002542953],"domain_scores_gemma":[0.9994059,0.00001502876,0.0002161421,0.0001587362,0.0001966631,0.000007526463],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0009989935,0.0002511516,0.02367238,0.0002898184,0.0003622995,0.00002714432,0.001521511,0.0009083491,0.0001202266,0.8634551,0.002070396,0.1063226],"study_design_scores_gemma":[0.0135454,0.004300254,0.3916873,0.0018629,0.000647179,0.00003495704,0.08384406,0.3906995,0.0004121113,0.1000098,0.00928774,0.003668811],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8514206,0.00001166378,0.01214826,0.0002044766,0.0003212277,0.0006124949,0.000004259326,0.0002656025,0.1350114],"genre_scores_gemma":[0.9961289,0.000002172242,0.002524219,0.0006755634,0.000313081,0.0001240114,0.00006928687,0.00002087389,0.0001418646],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7634453,"threshold_uncertainty_score":0.6595743,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W146605489","doi":"","title":"From a Black Hole to a Hole-in-One: How a Performance Evaluation of a Golf Course Can Lead to a Good Scorecard for Both Players and Facility Managers","year":2007,"lang":"en","type":"article","venue":"Management accounting quarterly","topic":"Spreadsheets and End-User Computing","field":"Computer Science","cited_by":6,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Balanced scorecard; Productivity; Popularity; Marketing; Course (navigation); Business; Economics; Operations management; Engineering; Economic growth; Political science","authors":[{"name":"Mohan Rao","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03160235128250788,"gpt":0.2712861856467501,"spread":0.2396838343642422,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.002989899,0.000248475,0.0003161251,0.0004037211,0.0001173673,0.0003998877,0.0006773574,0.0000559537,0.000002632374],"category_scores_gemma":[0.00002714096,0.0002722287,0.00006884769,0.0006799898,0.00003700061,0.0005087153,0.0001956712,0.0001041191,0.00001078279],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001620406,"about_ca_system_score_gemma":0.00003255694,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005395955,"about_ca_topic_score_gemma":0.0006736557,"domain_scores_codex":[0.9973833,0.00004893843,0.000410299,0.0007939682,0.0007474788,0.0006160339],"domain_scores_gemma":[0.9988181,0.00009971829,0.0001826618,0.0006348827,0.0001507167,0.0001139034],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.0001081702,0.0001648141,0.01899587,0.0002541521,0.0001364447,0.000008925815,0.02103038,0.008045314,0.0004824976,0.0005300326,0.0007403419,0.9495031],"study_design_scores_gemma":[0.002690908,0.0007201181,0.378547,0.0005008568,0.0001553294,6.185329e-7,0.007366476,0.6076996,0.0003269346,0.0003028187,0.001028657,0.0006606732],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8024862,0.00001982931,0.1945826,0.0008021411,0.0002013434,0.001288423,0.00001252694,0.00007383552,0.0005330509],"genre_scores_gemma":[0.9728206,0.000001180579,0.0266165,0.0003012202,0.00007591958,0.00008126684,0.000008363359,0.00001463997,0.0000802865],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9488424,"threshold_uncertainty_score":0.999973,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W858430890","doi":"","title":"A U.S. Manager's Guide to Differences between IFRS and U.S. GAAP: With the Greater Likelihood That You Will Face Situations That Require an Understanding of the Differences between U.S. GAAP and IFRS, the Odds Increase That You Will Also Have to Be Able to Estimate the Impact of These Differences","year":2007,"lang":"en","type":"article","venue":"Management accounting quarterly","topic":"Accounting Theory and Financial Reporting","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"International Financial Reporting Standards; Accounting; Business; Accounting standard; Audit; Commission; Financial accounting; Finance; Accounting information system","authors":[{"name":"Susan B. Hughes","is_ca":false},{"name":"James F. Sander","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03839317833622464,"gpt":0.2881625673368489,"spread":0.2497693890006242,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.004644185,0.0008088601,0.0008875629,0.0005034411,0.001807068,0.001849173,0.00182575,0.0001456623,0.00002994642],"category_scores_gemma":[0.0002414258,0.0003840323,0.0002239472,0.001150257,0.000590244,0.002419052,0.0009787792,0.0003901795,0.000005064957],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001155905,"about_ca_system_score_gemma":0.00003714651,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004754578,"about_ca_topic_score_gemma":0.002393907,"domain_scores_codex":[0.9954952,0.0001574362,0.0009534634,0.0009642113,0.001269797,0.001159878],"domain_scores_gemma":[0.9962621,0.000702754,0.001459239,0.00122696,0.000234944,0.0001139686],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001479443,0.00005516639,0.9696517,0.0001760932,0.0003676594,0.000008875793,0.009436071,0.00004535837,0.0000511424,0.003582635,0.0003071723,0.01617017],"study_design_scores_gemma":[0.000423728,0.0002447894,0.9451463,0.0004822115,0.0006440151,0.000003337472,0.0432749,0.0003045362,0.00004085329,0.0081914,0.0006660255,0.000577937],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9686969,0.00006697972,0.01981521,0.006937615,0.0001464065,0.00217822,0.00003944987,0.0001155316,0.002003668],"genre_scores_gemma":[0.9979242,0.000008501868,0.0002425322,0.0008238469,0.0004520827,0.0000921639,0.00001600914,0.00007631686,0.0003643117],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03383883,"threshold_uncertainty_score":0.9998612,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W339808638","doi":"","title":"Made in China: The Mengniu Phenomenon","year":2012,"lang":"en","type":"article","venue":"Management accounting quarterly","topic":"Global Trade and Competitiveness","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Revenue; Quality (philosophy); Notice; Marketing; China; Business; Product (mathematics); Harm; Economics; Market economy; Commerce; Finance; Law","authors":[{"name":"Sherry F. Li","is_ca":false},{"name":"Elizabeth Haywood-Sullivan","is_ca":false},{"name":"Lin Li","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01017681014212711,"gpt":0.2026137573621414,"spread":0.1924369472200143,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0009837846,0.0002947618,0.0002259631,0.0003118291,0.00027899,0.0005798531,0.0006449669,0.00005428393,0.0002859939],"category_scores_gemma":[0.00000803378,0.0002315348,0.00009545944,0.0008924639,0.00005416537,0.002131185,0.0001679942,0.0002127711,0.00128089],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006322987,"about_ca_system_score_gemma":0.00000373893,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004526426,"about_ca_topic_score_gemma":0.00007114861,"domain_scores_codex":[0.9980041,0.00002455056,0.0003746396,0.0003265486,0.000414714,0.0008554289],"domain_scores_gemma":[0.9993052,0.00002783862,0.0001942802,0.0004227814,0.0000338716,0.00001604354],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00005496907,0.0005243343,0.4447102,0.0004312342,0.0001139919,0.0000304641,0.001039036,0.00005882735,0.0001229483,0.5022656,0.002650716,0.04799773],"study_design_scores_gemma":[0.0006961012,0.00001304864,0.791772,0.00007802497,0.00007053958,0.000001854812,0.003505833,0.0003631253,0.000004655266,0.005409355,0.1976978,0.0003875764],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7145867,0.0002485298,0.0002739812,0.001765685,0.001020248,0.0005762322,0.000001049265,0.0002105727,0.2813169],"genre_scores_gemma":[0.9953368,0.000006622617,0.00008962266,0.002078962,0.001629867,0.0001035374,0.00001533763,0.00003739708,0.0007018406],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4968562,"threshold_uncertainty_score":0.9994967,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}