{"id":"W2019659849","doi":"10.1111/j.1911-3838.2012.00034.x","title":"Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada","year":2012,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":19,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Political science; Valuation (finance); Management; Opposition (politics); Business administration; Humanities; Business; Economics; Law; Philosophy","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001211521,0.0003505919,0.0003421771,0.000313867,0.0008795246,0.0004274149,0.0007114562,0.00007338863,0.00006647586],"category_scores_gemma":[0.0007925376,0.000225734,0.0000730641,0.001612295,0.0001222092,0.002538567,0.0008145511,0.0003550243,0.00001410919],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000658893,"about_ca_system_score_gemma":0.0002408115,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.1721268,"about_ca_topic_score_gemma":0.431062,"domain_scores_codex":[0.9975401,0.00004196288,0.0003739205,0.0004529831,0.0008276188,0.0007633776],"domain_scores_gemma":[0.9985231,0.0001743719,0.0005197429,0.0004793673,0.0002774018,0.0000260592],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002366429,0.00007338662,0.9589977,0.0001453368,0.00007042431,0.000001336015,0.002208714,0.00008220343,0.0008776207,0.02997788,0.007355189,0.0001865548],"study_design_scores_gemma":[0.0004789161,0.000004654895,0.9254465,0.0002963292,0.0000936733,0.000002852705,0.06585345,0.001026575,0.0001144028,0.001437642,0.004788134,0.0004568819],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9705182,0.0004424347,0.0002267802,0.02531621,0.001211837,0.001043106,0.000007559638,0.0000662864,0.001167578],"genre_scores_gemma":[0.9950729,0.00001195174,0.00006050045,0.003282596,0.001390674,0.00003413858,0.000004007706,0.00006321687,0.00008000786],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2589351,"threshold_uncertainty_score":0.9205167,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03864996682520585,"score_gpt":0.2206552259992655,"score_spread":0.1820052591740597,"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."}}