{"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,"ca_institutions":"","funders":"","keywords":"Flexibility (engineering); Plan (archaeology); Quarter (Canadian coin); Operations management; Software; Business; Operations research; Economics; Finance; Marketing; Engineering; Computer science; Management","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"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"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02149118945860507,"score_gpt":0.2446810476957922,"score_spread":0.2231898582371871,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}