{"id":"W2626143055","doi":"10.2308/0148-4184.29.2.91","title":"PROFESSIONAL DOMINANCE: THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL ACCOUNTING, 1926–1986","year":2002,"lang":"en","type":"article","venue":"Accounting Historians Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":27,"is_retracted":false,"has_abstract":true,"ca_institutions":"Queen's University","funders":"","keywords":"Accounting; Management accounting; Positive accounting; Accounting management; Financial accounting; Mark-to-market accounting; Accounting information system; Accounting standard; Dominance (genetics); Business; Cost accounting; Constraints accounting; Relevance (law); Economics; Political science","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.003028277,0.0006157495,0.000570522,0.0007142887,0.004764858,0.002445197,0.0011416,0.0003248483,0.0007023918],"category_scores_gemma":[0.003671279,0.0005063374,0.0002219269,0.001464701,0.0002890331,0.004392107,0.0006540645,0.001473098,0.0006799753],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003244622,"about_ca_system_score_gemma":0.00008744237,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002008608,"about_ca_topic_score_gemma":0.00005271597,"domain_scores_codex":[0.9955397,0.00007043565,0.001239965,0.0007332513,0.001400739,0.001015926],"domain_scores_gemma":[0.9963059,0.0006788179,0.001741099,0.00052717,0.0006905333,0.00005651234],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003131075,0.0000781538,0.8269898,0.0001595826,0.0000463467,0.00003152136,0.0003522307,0.0000423987,0.00002694662,0.01817305,0.1497775,0.004291163],"study_design_scores_gemma":[0.001253349,0.00001232835,0.5102158,0.0002485724,0.0002730979,0.0000626052,0.0002773437,0.0006436454,0.000001988825,0.007322633,0.479005,0.0006836854],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9540931,0.00162337,0.001314858,0.01351432,0.01423794,0.0008120018,0.00001060088,0.0004604414,0.01393339],"genre_scores_gemma":[0.9596206,0.00004938988,0.0004163235,0.003144272,0.0334836,0.00003048996,0.00002429488,0.0001338945,0.003097117],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3292275,"threshold_uncertainty_score":0.9997388,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02166036308287091,"score_gpt":0.2217199139327966,"score_spread":0.2000595508499257,"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."}}