{"id":"W1505273169","doi":"10.26784/issn.1886-1881.v2i2.230","title":"A concise history of analytical accounting","year":2017,"lang":"es","type":"article","venue":"De Computis - Revista Española de Historia de la Contabilidad","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":14,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia","funders":"Social Sciences and Humanities Research Council of Canada; University of British Columbia","keywords":"Humanities; Mathematics; Philosophy","routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003357799,0.001155258,0.0008007186,0.007699544,0.003413812,0.009721211,0.001967111,0.002595749,0.01984622],"category_scores_gemma":[0.01238701,0.0006447941,0.0009885291,0.0139235,0.006653197,0.00927333,0.003442907,0.004470385,0.008436009],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.009485301,"about_ca_system_score_gemma":0.005406164,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009363419,"about_ca_topic_score_gemma":0.007584348,"domain_scores_codex":[0.996075,0.001493448,0.0002817174,0.0004087939,0.001357893,0.0003830914],"domain_scores_gemma":[0.9954814,0.002152542,0.0002970932,0.0007564823,0.001097086,0.0002152782],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00003630552,0.00003120897,0.000337542,0.0003781167,0.00001414215,0.00006866546,0.0004143236,0.001224958,0.0001209796,0.7793347,0.09759969,0.1204394],"study_design_scores_gemma":[0.000001831155,0.00001022904,0.0003100701,0.0003922936,0.000003771546,0.00007798221,0.0001578701,0.000617229,0.00010592,0.1216773,0.8766271,0.00001834267],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.00310541,0.4477185,0.06331835,0.04968971,0.01844958,0.00009531924,0.001028378,0.000650263,0.4159445],"genre_scores_gemma":[0.1347746,0.5178779,0.03997426,0.01371667,0.03407129,0.0003113104,0.001448239,0.0009548258,0.2568709],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01984622,"threshold_uncertainty_score":0.06882101,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01140251761509285,"score_gpt":0.2447688359466009,"score_spread":0.2333663183315081,"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."}}