{"id":"W2782488774","doi":"10.1177/1032373217748949","title":"The creation and acceptance of public sector accounting standards in Canada","year":2018,"lang":"en","type":"article","venue":"Accounting History","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Regina; University of Guelph","funders":"","keywords":"Accounting; Government (linguistics); Status quo; Public sector; Audit; Governmental accounting; Accounting standard; Public accounting; Positive accounting; Accountability; Business; Accounting information system; Financial accounting; Fund accounting; Public administration; Economics; Political science; Law; Economy","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":[],"consensus_categories":[],"category_scores_codex":[0.001632508,0.0001956712,0.0002165714,0.0002496957,0.0004234657,0.0002179387,0.0004110877,0.00005119952,0.0003413139],"category_scores_gemma":[0.001195844,0.0001716349,0.00002938398,0.0006032847,0.0002368655,0.001350797,0.0002624124,0.0001551575,0.00001703813],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001472102,"about_ca_system_score_gemma":0.0008158684,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.4618981,"about_ca_topic_score_gemma":0.7976481,"domain_scores_codex":[0.9980052,0.00001844685,0.0004984034,0.0003332967,0.0007319382,0.000412713],"domain_scores_gemma":[0.9980541,0.0001530002,0.0005709645,0.0002979651,0.0009113489,0.0000125661],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00003157268,0.0000307293,0.8950118,0.0002174208,0.00003556918,0.000004000141,0.0001848267,0.00001718106,0.0002996401,0.02300008,0.06171228,0.01945485],"study_design_scores_gemma":[0.0003355842,0.000004822317,0.3583265,0.00006785656,0.00002273673,9.38913e-7,0.0007503942,0.002175754,0.00002618928,0.0005065472,0.6375413,0.000241382],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9620216,0.001447346,0.0002509188,0.001036962,0.001512471,0.0002532174,0.00000434623,0.00007846556,0.03339461],"genre_scores_gemma":[0.9970477,0.00003734706,0.00008095237,0.001357226,0.001148931,0.00001210041,0.000008850086,0.00003893954,0.0002680146],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.575829,"threshold_uncertainty_score":0.6999068,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01097114254256473,"score_gpt":0.1910375580785787,"score_spread":0.180066415536014,"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."}}