{"id":"W1967116442","doi":"10.2308/jmar.2008.20.s-1.107","title":"Organizational Founding, Strategic Renewal, and the Role of Accounting: Management Accounting Concepts in the Formation of the “Penny Post”","year":2008,"lang":"en","type":"article","venue":"Journal of Management Accounting Research","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Windsor; York University","funders":"","keywords":"Management accounting; Cost accounting; Activity-based costing; Accounting; Environmental full-cost accounting; Terminology; Accounting information system; Business; Throughput accounting; Economics; Accounting management","routes":{"ca_aff":true,"ca_fund":false,"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":[0.009620372,0.0003140581,0.0002363922,0.00336386,0.005508961,0.01419651,0.001032652,0.001825332,0.002233222],"category_scores_gemma":[0.01211971,0.0002665188,0.0002377998,0.002610541,0.04361695,0.01260058,0.003320853,0.002650234,0.0002585344],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.009265881,"about_ca_system_score_gemma":0.006955099,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005240696,"about_ca_topic_score_gemma":0.005157546,"domain_scores_codex":[0.994732,0.003365274,0.0002014617,0.0002972398,0.0009261558,0.0004779182],"domain_scores_gemma":[0.9902366,0.004787365,0.001895007,0.001073739,0.00146067,0.0005466397],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","study_design_scores_codex":[0.000003672829,0.000007491014,0.0003634167,0.00000813182,8.325214e-7,0.00002093864,0.003069184,0.0001686516,0.0000200616,0.9896957,0.0006709041,0.005971198],"study_design_scores_gemma":[0.000008197901,0.00002934952,0.003863578,0.0002153932,0.000009303651,0.0001152004,0.009858196,0.003028518,0.000385471,0.8857105,0.09674703,0.00002920351],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1791699,0.0115985,0.07138439,0.0782963,0.0009454417,0.000133641,0.00005939567,0.0001188776,0.6582935],"genre_scores_gemma":[0.9870719,0.0009959664,0.005160215,0.0005063062,0.0001919939,0.00003339283,0.00000954271,0.00001456891,0.006016008],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01419651,"threshold_uncertainty_score":0.06722903,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03112552642022131,"score_gpt":0.2824633982322158,"score_spread":0.2513378718119945,"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."}}