{"id":"W3021183585","doi":"10.31966/jabminternational.v27i1.558","title":"An Analysis of Management Accounting System Development from the Structuration Theory Viewpoint","year":2020,"lang":"en","type":"article","venue":"Journal of Accounting Business and Management (JABM)","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"Toronto Metropolitan University","funders":"","keywords":"Structuration theory; Contradiction; Subsidiary; Dialectic; Legitimation; Accounting; Systems theory; Sociology; Core (optical fiber); Management accounting; Epistemology; Management; Positive economics; Business; Economics; Political science; Computer science; Social science; Multinational corporation; Law; Philosophy","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002456033,0.0001879936,0.0001460785,0.00266391,0.0009844314,0.002394193,0.0004062693,0.0003492592,0.002214843],"category_scores_gemma":[0.007731349,0.0001877732,0.0003070146,0.002152053,0.001619317,0.002482879,0.0009746709,0.0004611234,0.0001508731],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002538512,"about_ca_system_score_gemma":0.001676112,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003576356,"about_ca_topic_score_gemma":0.002257405,"domain_scores_codex":[0.9984488,0.0009617158,0.00004724666,0.00009805703,0.00028573,0.0001583562],"domain_scores_gemma":[0.9938466,0.004079317,0.0007768929,0.000368657,0.0007571179,0.0001714789],"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":[0.000118458,0.0001312614,0.205032,0.0003142971,0.0000832231,0.001135459,0.03448496,0.01739217,0.003622719,0.5255479,0.001350167,0.2107874],"study_design_scores_gemma":[0.00004505477,0.0005702988,0.4545243,0.0004549763,0.0001421815,0.002034212,0.03940617,0.2427105,0.01184251,0.1746908,0.07346572,0.0001133421],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9103846,0.0009848898,0.04700003,0.0009512401,0.00002162854,0.0001328683,0.0001312272,0.00008943056,0.04030409],"genre_scores_gemma":[0.9912412,0.0001262777,0.007775482,0.00001681622,0.000005250985,0.00003612677,0.00006253778,0.000007833196,0.0007284643],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003576356,"threshold_uncertainty_score":0.01841831,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00964255672307592,"score_gpt":0.1977991700906786,"score_spread":0.1881566133676026,"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."}}