{"id":"W2601681378","doi":"10.17722/ijme.v8i2.891","title":"The implementation of Accounting Standards, a necessity of global financial reporting and accounting standards for businesses.","year":2017,"lang":"en","type":"article","venue":"International Journal of Management Excellence","topic":"Sustainability and Innovation in Business","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Accounting standard; International Financial Reporting Standards; Financial accounting; Business; Interpretation (philosophy); Accounting information system; Generally Accepted Auditing Standards; Mark-to-market accounting; Management accounting; Computer science","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.05148067,0.0005182785,0.0005678231,0.003864626,0.002790456,0.01412759,0.001345459,0.003421255,0.004600069],"category_scores_gemma":[0.09458521,0.0004230505,0.0006198401,0.004710894,0.01203416,0.01034579,0.005784959,0.006355392,0.002593831],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005399274,"about_ca_system_score_gemma":0.02413136,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006729444,"about_ca_topic_score_gemma":0.004615218,"domain_scores_codex":[0.914547,0.03056118,0.008381955,0.005388462,0.03823346,0.002888026],"domain_scores_gemma":[0.8820767,0.02779829,0.01775522,0.02327261,0.04555145,0.003545784],"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":[0.00003129439,0.00008947094,0.007269907,0.0007528703,0.00004081398,0.0001214554,0.005730972,0.0005244701,0.002202021,0.7136486,0.05485325,0.2147348],"study_design_scores_gemma":[0.00001900563,0.0001590933,0.02148205,0.001613174,0.0000518037,0.0004644454,0.007705896,0.0007321127,0.003262949,0.1793121,0.7850527,0.0001445947],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.0510241,0.01530588,0.1029662,0.1534448,0.007934429,0.001105159,0.001306841,0.002274974,0.6646376],"genre_scores_gemma":[0.7581579,0.009706766,0.1379488,0.02667299,0.003290714,0.0007334038,0.001730973,0.0006149075,0.06114346],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.05148067,"threshold_uncertainty_score":0.2722591,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01595241658951977,"score_gpt":0.3408976914722501,"score_spread":0.3249452748827303,"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."}}