{"id":"W2987711911","doi":"10.5430/ijfr.v11n1p274","title":"Strategic Costing Models as Strategic Management Accounting Techniques at Private Universities in Riau, Indonesia","year":2019,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Activity-based costing; Target costing; Management accounting; Cost accounting; Strategic planning; Business; Process management; Product cost management; Knowledge management; Accounting; Computer science; Marketing; Cost engineering","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002258627,0.0001834541,0.0002453513,0.001836982,0.0001768898,0.0005863901,0.001092085,0.0001000532,0.0003673703],"category_scores_gemma":[0.00006686071,0.0001813369,0.00009090418,0.0009298046,0.0000722316,0.001865663,0.0008272989,0.0005245839,0.0002997823],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007265133,"about_ca_system_score_gemma":0.0002055694,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003385153,"about_ca_topic_score_gemma":0.00004167886,"domain_scores_codex":[0.9968141,0.00003980336,0.0006101643,0.0002800394,0.001824933,0.0004309844],"domain_scores_gemma":[0.9976133,0.0001153095,0.0004968185,0.0001573967,0.00159583,0.00002136893],"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":[0.0004373933,0.000166952,0.04251329,0.0001659108,0.00007546195,0.0006072396,0.0000883032,0.002449452,0.0006163983,0.9492853,0.0005431583,0.003051103],"study_design_scores_gemma":[0.007111652,0.0003107844,0.2090966,0.003843352,0.0001148686,0.0001499363,0.01442007,0.02261462,0.00117559,0.7134485,0.02604657,0.00166743],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8740969,0.00005407809,0.00009752018,0.0006589275,0.0005039883,0.0002628111,0.000001741051,0.00003057187,0.1242935],"genre_scores_gemma":[0.9972198,0.00008229618,0.0003717439,0.0004133855,0.001116558,0.000005166472,0.00001413824,0.0000296652,0.00074722],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2358368,"threshold_uncertainty_score":0.7394703,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0469256212500572,"score_gpt":0.3113301866583486,"score_spread":0.2644045654082913,"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."}}