{"id":"W3087793429","doi":"10.1111/1911-3838.12231","title":"Budget Development and Use in Small‐ and <scp>Medium‐Sized</scp> Enterprises: A Field Investigation","year":2020,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Control (management); Business; Management control system; Field (mathematics); Field research; Process (computing); Operating budget; Marketing; Element (criminal law); Knowledge management; Process management; Computer science; Economics; Management; Finance; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.008335644,0.0001504193,0.0002083552,0.002092014,0.00208851,0.00187877,0.0006168334,0.0004787963,0.001818695],"category_scores_gemma":[0.02511805,0.000295943,0.0001109197,0.001628494,0.002094013,0.002013066,0.001829521,0.000928131,0.0001776452],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001849822,"about_ca_system_score_gemma":0.002371995,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005955155,"about_ca_topic_score_gemma":0.01170861,"domain_scores_codex":[0.9961144,0.002196417,0.0003621384,0.0003414312,0.000547774,0.0004377881],"domain_scores_gemma":[0.9440762,0.03772921,0.009343658,0.001452822,0.004898755,0.002499418],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"qualitative","study_design_scores_codex":[0.0004433242,0.001181951,0.5404608,0.0002973916,0.00001917863,0.001210495,0.3634041,0.0002222555,0.005556071,0.003956064,0.0009711807,0.08227706],"study_design_scores_gemma":[0.0000231168,0.0007384199,0.5492548,0.0003017998,0.00001076239,0.0003248807,0.4367763,0.000701723,0.002468504,0.0009537136,0.008399803,0.00004621564],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9984367,0.00004703721,0.0002411715,0.0001058133,0.000001777436,0.00002982662,0.00002217721,0.000001834937,0.001113596],"genre_scores_gemma":[0.9990236,0.00007577126,0.0004188124,0.00005451534,0.000002773382,0.00004566331,0.00002064045,0.000001833268,0.0003564753],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008335644,"threshold_uncertainty_score":0.04408365,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01719632040982179,"score_gpt":0.2004756276223861,"score_spread":0.1832793072125644,"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."}}