{"id":"W2555931905","doi":"10.1108/s1474-787120160000027006","title":"Management Control Systems and the Presence of a Full-Time Accountant: An Empirical Study of Small- and Medium-Sized Enterprises (SMEs)","year":2016,"lang":"en","type":"book-chapter","venue":"Advances in management accounting","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"University of Manitoba","keywords":"Business; Small and medium-sized enterprises; Control (management); Management control system; Accounting; Industrial organization; Operations management; Management; Engineering; Finance; Economics","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":true,"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":[0.001482237,0.0002126022,0.0002767552,0.001093616,0.00244047,0.001503813,0.0008146325,0.0003723534,0.002002432],"category_scores_gemma":[0.007576675,0.00021825,0.0002953927,0.001729676,0.001431913,0.0006591873,0.001093279,0.000690304,0.0001591642],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006580034,"about_ca_system_score_gemma":0.01060585,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.7984014,"about_ca_topic_score_gemma":0.8895199,"domain_scores_codex":[0.9987931,0.0001639629,0.00007298314,0.0001052817,0.0004623722,0.0004022887],"domain_scores_gemma":[0.9887449,0.002712259,0.003393246,0.0002581025,0.002525629,0.002365803],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005113787,0.0001170374,0.987854,0.00003547182,0.00001621868,0.0001861014,0.007450499,0.00004819928,0.000221559,0.0001305093,0.0001766005,0.003712717],"study_design_scores_gemma":[0.000002686618,0.00006630849,0.972414,0.00003042357,0.00001399198,0.00005693386,0.02665555,0.0001713847,0.0000963991,0.00001780835,0.0004657899,0.000008807755],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9994752,0.00003476158,0.00001539294,0.00004226905,9.494522e-7,0.000007988212,0.00003034542,3.704517e-7,0.0003927163],"genre_scores_gemma":[0.9995689,0.00005780637,0.00004519003,0.0000348088,0.000001321913,0.000005507005,0.0000465532,4.500887e-7,0.0002394851],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7984014,"threshold_uncertainty_score":0.4055716,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008168912534063013,"score_gpt":0.2357502557875892,"score_spread":0.2275813432535261,"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."}}