{"id":"W1847418126","doi":"10.1111/j.1911-3838.2010.00002.x","title":"A Proposal for Teaching Introductory and Intermediate Accounting in an Environment of International Financial Reporting Standards and Generally Accepted Accounting Principles for Private Enterprises*","year":2010,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Guelph","funders":"","keywords":"Accounting; Accounting standard; International Financial Reporting Standards; Financial accounting; Business; Positive accounting; Mark-to-market accounting; Accounting information system; Management accounting","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.003945877,0.0003993975,0.0005142774,0.000675188,0.0004624234,0.0008206036,0.0004775017,0.0001843864,0.00005170413],"category_scores_gemma":[0.008512042,0.000408427,0.0001255053,0.0001735761,0.0003204547,0.003051079,0.0004428892,0.0005354108,9.678695e-7],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001533676,"about_ca_system_score_gemma":0.000228628,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001811696,"about_ca_topic_score_gemma":0.0003551456,"domain_scores_codex":[0.996635,0.00002155043,0.001310053,0.0009570688,0.000518118,0.0005582656],"domain_scores_gemma":[0.9965555,0.000185503,0.002300931,0.0003453141,0.0005799405,0.00003278679],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00035844,0.0003336382,0.8861062,0.0005663052,0.00008080559,0.000002948452,0.007067907,0.00006520498,0.05732789,0.0242135,0.0003259659,0.02355121],"study_design_scores_gemma":[0.003260661,0.00009393372,0.9179733,0.0003622898,0.0001661054,0.00001817933,0.02228364,0.01710531,0.0009053344,0.004147233,0.03246223,0.001221782],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9946389,0.0001090351,0.00150451,0.0009164757,0.001165008,0.001040091,0.00003008904,0.0001166699,0.0004792548],"genre_scores_gemma":[0.9807171,0.00002036377,0.01508687,0.0003072075,0.003490609,0.0001901972,0.00007017034,0.00008423643,0.00003321849],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05642255,"threshold_uncertainty_score":0.9998397,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01086521409043575,"score_gpt":0.2746940482548299,"score_spread":0.2638288341643942,"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."}}