{"id":"W3000414270","doi":"10.2308/jeta-19-11-22-48","title":"Contract-Based Cost Analytics","year":2020,"lang":"en","type":"article","venue":"Journal of Emerging Technologies in Accounting","topic":"Big Data and Business Intelligence","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Audit; Business; Activity-based costing; Analytics; Computer science; Negotiation; Outsourcing; Order (exchange); Cost accounting; Risk analysis (engineering); Operations research; Accounting; Finance; Marketing; Data science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006918487,0.0002053292,0.0004030369,0.0007142994,0.00009724068,0.0003118715,0.001121803,0.0001568408,0.000111804],"category_scores_gemma":[0.003624941,0.0001772433,0.0001187144,0.001800844,0.0001204547,0.001838012,0.0003213662,0.0006721031,0.00004199153],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005073059,"about_ca_system_score_gemma":0.00005012264,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00004721665,"about_ca_topic_score_gemma":0.0000238346,"domain_scores_codex":[0.9981887,0.000005491765,0.0008253159,0.0002135482,0.0004013635,0.0003655739],"domain_scores_gemma":[0.9981753,0.0001032883,0.001069658,0.000230109,0.0004117302,0.000009928329],"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":[0.0003342269,0.0003054106,0.5761254,0.0007995638,0.0001116311,0.0005473577,0.0001010075,0.01600765,0.006866937,0.0166637,0.02195522,0.3601819],"study_design_scores_gemma":[0.002048349,0.0000587044,0.007846189,0.001113121,0.000188149,0.00003091979,0.00364313,0.3023199,0.005245966,0.00507303,0.6714093,0.001023265],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8535246,0.001851187,0.06001881,0.07505503,0.002186551,0.0005345375,0.000007183568,0.001134372,0.00568777],"genre_scores_gemma":[0.9952112,0.00005802466,0.002256804,0.001840131,0.0006017561,0.000002756303,0.000003113212,0.00002336359,0.00000284711],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6494541,"threshold_uncertainty_score":0.7227771,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07975898073029657,"score_gpt":0.3078516557469894,"score_spread":0.2280926750166928,"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."}}