{"id":"W1567391107","doi":"10.1111/j.1911-3838.2010.00004.x","title":"Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case*","year":2010,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":19,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"XBRL; Computer science; Accounting information system; Relational database; Database; Accounting; Business reporting; Process (computing); Financial accounting; World Wide Web; Business; Programming language","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008284062,0.000452221,0.0001824066,0.0006519023,0.001815111,0.004166052,0.001430376,0.001363759,0.005263326],"category_scores_gemma":[0.008379741,0.0004755027,0.0003180226,0.0005702116,0.002610183,0.0045517,0.002659749,0.002156846,0.001352126],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002060325,"about_ca_system_score_gemma":0.002456985,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002234962,"about_ca_topic_score_gemma":0.005216702,"domain_scores_codex":[0.9942006,0.00442634,0.0002073333,0.0003094718,0.0006184238,0.0002379206],"domain_scores_gemma":[0.9918601,0.005516077,0.000552606,0.0009883384,0.000704085,0.0003787574],"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":[0.000201992,0.002859443,0.01320394,0.0005656762,0.00003069013,0.008025329,0.1654927,0.02183769,0.01899282,0.4217095,0.01178121,0.335299],"study_design_scores_gemma":[0.0003259511,0.002612745,0.005697453,0.0009977213,0.0001266814,0.006063296,0.1066313,0.1881224,0.07334515,0.1049944,0.5108336,0.0002492993],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"methods","genre_scores_codex":[0.4928229,0.0001804633,0.4122694,0.007540157,0.00008174933,0.0006783287,0.00006026329,0.001521556,0.08484514],"genre_scores_gemma":[0.6191678,0.0002251049,0.3568143,0.0005088554,0.00001435598,0.0002805772,0.00004985972,0.000140521,0.02279869],"genre_candidate":"methods","genre_consensus":null,"teacher_disagreement_score":0.008284062,"threshold_uncertainty_score":0.04381084,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03449589990978746,"score_gpt":0.2534877333492135,"score_spread":0.2189918334394261,"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."}}