{"id":"W2966754936","doi":"10.5430/afr.v8n3p149","title":"Case Study in a Malaysian Public Agency on an Asset Management-Moving Towards the Accrual Basis of Accounting","year":2019,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Public Policy and Administration Research","field":"Social Sciences","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Universiti Malaysia Sarawak","keywords":"Accrual; Accounting; Business; Asset (computer security); Order (exchange); Agency (philosophy); Government (linguistics); Management accounting; Governmental accounting; Accounting information system; Fixed asset; Finance; Revenue recognition; Process (computing); Cash; Accounting standard; Financial accounting; Fund accounting; 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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002484301,0.0003835294,0.0003111274,0.0008354381,0.009608531,0.002430315,0.001680474,0.002782789,0.004564376],"category_scores_gemma":[0.003075522,0.0003405701,0.0003117652,0.001379564,0.003320885,0.0021449,0.002562142,0.002118382,0.0006226449],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005790919,"about_ca_system_score_gemma":0.004291803,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01700557,"about_ca_topic_score_gemma":0.03997953,"domain_scores_codex":[0.9960942,0.002428757,0.0001408119,0.0002686859,0.0004004802,0.0006670181],"domain_scores_gemma":[0.9960836,0.001667387,0.0005799637,0.0001895306,0.0004794026,0.00100015],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0003937703,0.002755939,0.04873984,0.0009758617,0.00004644932,0.1497907,0.6931499,0.004249636,0.007286349,0.03211659,0.009794042,0.05070097],"study_design_scores_gemma":[0.00001958695,0.0004182842,0.01611981,0.0003521314,0.00001643248,0.01196462,0.9120521,0.002045993,0.003155334,0.00152907,0.05227708,0.00004958272],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9745136,0.0003273106,0.003326049,0.003081087,0.00003831163,0.0002712545,0.0001206825,0.00002096379,0.01830074],"genre_scores_gemma":[0.9842822,0.0004195542,0.00293907,0.0004880651,0.00002102331,0.00009113875,0.00003940811,0.00001105822,0.01170861],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01700557,"threshold_uncertainty_score":0.04201627,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1721591753067854,"score_gpt":0.4586285191837534,"score_spread":0.286469343876968,"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."}}