{"id":"W1967153691","doi":"10.1080/09638180.2011.629415","title":"Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective","year":2011,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":145,"is_retracted":false,"has_abstract":true,"ca_institutions":"HEC Montréal","funders":"","keywords":"Accounting; Management accounting; Centralisation; Power (physics); Safeguarding; Interpretation (philosophy); Multinational corporation; Function (biology); Political science; Management styles; Dilemma; Sociology; Management; Public relations; Business; Law; Economics; Epistemology","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":[0.01559475,0.00053555,0.0005485733,0.002272418,0.006063528,0.008190431,0.001784909,0.002794854,0.002730388],"category_scores_gemma":[0.01435853,0.0004567498,0.0003944325,0.002479369,0.007687331,0.006664555,0.004265633,0.001741525,0.0002331025],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005147085,"about_ca_system_score_gemma":0.002714873,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007492525,"about_ca_topic_score_gemma":0.01517311,"domain_scores_codex":[0.9720452,0.02464438,0.0003993833,0.0004056864,0.001291426,0.001213882],"domain_scores_gemma":[0.9783357,0.01798826,0.001660968,0.0007301504,0.0006800609,0.0006049022],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0002980464,0.0007898277,0.03677706,0.0005051775,0.00007156553,0.0143469,0.561022,0.001366994,0.002684402,0.3299812,0.001836408,0.05032034],"study_design_scores_gemma":[0.00007621425,0.0004414307,0.0156866,0.0009822396,0.00009454158,0.008251365,0.8816424,0.005296418,0.003255015,0.03400161,0.05017013,0.0001021194],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9382336,0.002516684,0.009199991,0.005308378,0.00005152905,0.000205315,0.00004802742,0.00001126023,0.04442514],"genre_scores_gemma":[0.9952484,0.0007372103,0.002060689,0.0001087712,0.00001255464,0.00007460586,0.000008160695,0.000002805956,0.001746768],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01559475,"threshold_uncertainty_score":0,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0320682430230675,"score_gpt":0.224290200341577,"score_spread":0.1922219573185095,"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."}}