{"id":"W2028325434","doi":"10.2308/iace-50366","title":"The IFRS Transition and Accounting Education: A Canadian Perspective Post-Transition","year":2012,"lang":"en","type":"article","venue":"Issues in Accounting Education","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia, Okanagan Campus","funders":"","keywords":"Accounting; Perspective (graphical); Transition (genetics); Curriculum; International Financial Reporting Standards; Financial accounting; Accounting standard; Fund accounting; Business; Mark-to-market accounting; Political science; Accounting information system; Law","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.005990653,0.000340693,0.000497013,0.001622594,0.04993583,0.01213968,0.003245143,0.009427731,0.006423728],"category_scores_gemma":[0.01667759,0.000295743,0.000759878,0.003295566,0.01570036,0.003038797,0.004780013,0.0143887,0.0003893475],"about_ca_system_candidate":true,"about_ca_system_consensus":true,"about_ca_system_score_codex":0.2492398,"about_ca_system_score_gemma":0.4353228,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9966551,"about_ca_topic_score_gemma":0.9980179,"domain_scores_codex":[0.9886424,0.001405805,0.0002447989,0.0006568431,0.002752142,0.006297992],"domain_scores_gemma":[0.9721675,0.003804507,0.001034547,0.0002552468,0.01214316,0.01059489],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000130921,0.00009780793,0.01327153,0.0005237881,0.00003109099,0.004555572,0.3898759,0.0006127302,0.001015514,0.1419643,0.4023623,0.04555849],"study_design_scores_gemma":[0.0000218471,0.00003251603,0.0225576,0.001131047,0.00003640057,0.0002725518,0.3103788,0.0002279068,0.000329577,0.003513197,0.6613394,0.0001591629],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.09302028,0.01138865,0.0003266784,0.8114144,0.004281165,0.00006045926,0.0003884717,0.00004042223,0.07907945],"genre_scores_gemma":[0.8202739,0.009190745,0.000600466,0.1304795,0.0007692113,0.00004421008,0.0001878032,0.00006889443,0.03838528],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.7507602,"threshold_uncertainty_score":0.8707754,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007043411449302229,"score_gpt":0.2623762887091693,"score_spread":0.2553328772598671,"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."}}