{"id":"W2018810313","doi":"10.2308/api.2009.9.1.39","title":"FASB and Social Reality—An Alternate Realist View","year":2009,"lang":"en","type":"article","venue":"Accounting and the Public Interest","topic":"Economic Theory and Institutions","field":"Economics, Econometrics and Finance","cited_by":23,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Social reality; Comparability; Consistency (knowledge bases); Accounting; Debt; Terminology; Sociology; Financial accounting; Social constructionism; Epistemology; Accounting information system; Computer science; Economics; Philosophy; Social science; Finance; Linguistics; Mathematics; Artificial intelligence","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001346416,0.0001127749,0.0002532566,0.00008466839,0.0005062834,0.0004889601,0.0002267622,0.00006153285,0.00006489886],"category_scores_gemma":[0.00009868299,0.00009625388,0.00005206883,0.00006288753,0.0002760596,0.0006559245,0.00006710791,0.0001641847,0.00005323564],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002426802,"about_ca_system_score_gemma":0.000008640088,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002922022,"about_ca_topic_score_gemma":0.0002395263,"domain_scores_codex":[0.9990949,0.00003351646,0.000371151,0.0002674172,0.00001253393,0.0002205017],"domain_scores_gemma":[0.999464,0.00004835187,0.0002140742,0.0002080314,0.00002085667,0.00004462858],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0000144692,0.00002169417,0.0009788559,0.000006611424,0.00001882832,6.371707e-7,0.0004623041,2.160491e-7,0.000002213848,0.9932147,0.000264189,0.005015303],"study_design_scores_gemma":[0.00096741,0.00003735679,0.006835152,0.00001510177,0.000009089063,0.00004350514,0.0002928294,0.0009024255,0.000004479056,0.7459301,0.2447429,0.0002196392],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8536197,0.0008399552,0.0004321416,0.04201145,0.0003843355,0.0001375852,0.00007990624,0.00006560713,0.1024293],"genre_scores_gemma":[0.9963751,0.0002303339,0.00002858945,0.002696629,0.0003052614,0.000006313428,0.00001994937,0.000007715224,0.0003301323],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2472845,"threshold_uncertainty_score":0.4715053,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06593478651977898,"score_gpt":0.2579960051731888,"score_spread":0.1920612186534098,"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."}}