{"id":"W1897305452","doi":"10.2139/ssrn.2201163","title":"The Use of Management Accounting Techniques by Canadian Small and Medium Sized Enterprises: A Field Study","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Accounting; Management accounting; Business; Field (mathematics); Small and medium-sized enterprises; Finance; Mathematics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001214333,0.0001865399,0.0001709698,0.0002701542,0.0006168275,0.0009796346,0.0004313903,0.00004754615,0.00005571109],"category_scores_gemma":[0.0001830648,0.0001368594,0.00004838154,0.0003419596,0.00003941884,0.0008871436,0.0002188566,0.0005141282,0.00002549843],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001971793,"about_ca_system_score_gemma":0.0001877702,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.05632015,"about_ca_topic_score_gemma":0.07608171,"domain_scores_codex":[0.9978943,0.00002253122,0.0003972332,0.0002123645,0.0003038159,0.001169773],"domain_scores_gemma":[0.9991,0.0001027067,0.0003197561,0.000199551,0.0002522394,0.00002574457],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000111054,0.0004517907,0.6726487,0.0001737603,0.001404851,0.00001618921,0.0002371985,0.00001876158,0.0001975814,0.05817984,0.06804886,0.1985115],"study_design_scores_gemma":[0.004249877,0.0005290192,0.1559258,0.0003725815,0.001103558,0.0000730414,0.03787429,0.001278336,0.0001796039,0.1269312,0.6696473,0.00183548],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9753587,0.0008496924,0.00410357,0.01358374,0.0004096857,0.001939061,0.000001769214,0.0001440217,0.003609801],"genre_scores_gemma":[0.9957777,0.0007401658,0.0001547352,0.001752947,0.0003260829,0.0000365142,0.000004439642,0.00003262931,0.001174833],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6015984,"threshold_uncertainty_score":0.9499639,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007675140045005691,"score_gpt":0.1942673488804824,"score_spread":0.1865922088354767,"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."}}