{"id":"W1981768026","doi":"10.1506/vjr6-rp75-7gux-xh0x","title":"Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain*","year":2004,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":664,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Management control system; Flexibility (engineering); Transparency (behavior); Contingency theory; Typology; Control (management); Process management; Field (mathematics); Contingency; Computer science; Management science; Risk analysis (engineering); Knowledge management; Business; Engineering; Economics; Computer security; Management; Sociology","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":[0.009916282,0.0004389294,0.0004615012,0.002437649,0.005970046,0.002267875,0.001596805,0.001461478,0.002447402],"category_scores_gemma":[0.01631708,0.0007895326,0.0003793211,0.002199724,0.004264341,0.002387787,0.00153641,0.001914756,0.0002380582],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004628081,"about_ca_system_score_gemma":0.002487474,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02372621,"about_ca_topic_score_gemma":0.03300745,"domain_scores_codex":[0.9950236,0.003197863,0.0002185515,0.000480695,0.000539862,0.0005393879],"domain_scores_gemma":[0.9615129,0.02443662,0.004736472,0.002771762,0.004172321,0.00236984],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"qualitative","study_design_scores_codex":[0.004726025,0.04069278,0.550383,0.0005260078,0.0001830944,0.006093991,0.2730913,0.005201278,0.008913525,0.01228576,0.003754846,0.09414849],"study_design_scores_gemma":[0.0005363752,0.01714518,0.5617808,0.0002432128,0.00008442452,0.0008069373,0.3866224,0.01105562,0.005026986,0.005262687,0.01116106,0.0002743374],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9990122,0.00002127595,0.0001935317,0.00008677853,0.000002466754,0.00006442434,0.0000164896,0.000001954941,0.0006007166],"genre_scores_gemma":[0.9986688,0.00004082047,0.0006688641,0.00003827191,0.000006907604,0.00005866057,0.00002505344,0.000001618523,0.0004909229],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02372621,"threshold_uncertainty_score":0.05244291,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05045165695853527,"score_gpt":0.3136123204476881,"score_spread":0.2631606634891528,"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."}}