{"id":"W2073084709","doi":"10.1111/j.1936-4490.2003.tb00709.x","title":"Reshaping Public Sector Accounting: An International Comparative View","year":2003,"lang":"en","type":"article","venue":"Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration","topic":"Public Policy and Administration Research","field":"Social Sciences","cited_by":176,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Political science; Accounting; Accrual; Financial accounting; Public sector; Welfare economics; Humanities; Accounting information system; Business; Economics","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":["sts"],"category_scores_codex":[0.01114166,0.0002875663,0.0003929965,0.001116734,0.005426932,0.002809666,0.00208166,0.0001885001,0.001578543],"category_scores_gemma":[0.005529634,0.0002875903,0.0001571307,0.002595936,0.01173575,0.005040907,0.00001707955,0.0004821127,0.00001347866],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001564972,"about_ca_system_score_gemma":0.04678611,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.01188802,"about_ca_topic_score_gemma":0.7092425,"domain_scores_codex":[0.9948177,0.001322189,0.000898278,0.0005865069,0.0007371028,0.001638265],"domain_scores_gemma":[0.9940658,0.0004507729,0.0007733394,0.0002255788,0.001362319,0.003122143],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002015908,0.000104147,0.0211837,0.00002078716,0.00004309423,0.0002138542,0.04245223,0.000100636,0.0003371596,0.9337741,0.0005764351,0.001173751],"study_design_scores_gemma":[0.001164566,0.008468471,0.01966238,0.0004960514,0.0000701608,0.002645403,0.2569148,0.00153326,0.002923837,0.1063153,0.5980739,0.001731805],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7955831,0.0002648659,0.0005640315,0.006092246,0.001035974,0.0002935788,0.00006623965,0.00002197058,0.196078],"genre_scores_gemma":[0.9926536,0.00005655623,0.005535695,0.0005722162,0.0005445376,0.00001350254,0.000008737836,0.00001089794,0.0006042641],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8274587,"threshold_uncertainty_score":0.9999576,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.3707416995022285,"score_gpt":0.4495210766304926,"score_spread":0.07877937712826405,"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."}}