{"id":"W3138632089","doi":"10.5267/j.ac.2021.2.028","title":"The importance and challenges of the implementation of IPSAS accrual basis to the public sector: The case of Kosovo","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corruption and Economic Development","field":"Social Sciences","cited_by":17,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Transparency (behavior); Accountability; Accounting; Public sector; Descriptive statistics; Business; Position (finance); New public management; Governmental accounting; Public economics; Economics; Accounting information system; Financial accounting; Fund accounting; Finance; Political science","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":[0.003927214,0.0001712494,0.0002415191,0.000852029,0.004018923,0.004117098,0.0004942957,0.0009579413,0.0009692079],"category_scores_gemma":[0.006306435,0.0001646205,0.0001682981,0.001197995,0.004072729,0.001903529,0.002444289,0.001495094,0.00006601335],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01012734,"about_ca_system_score_gemma":0.01004472,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.06924107,"about_ca_topic_score_gemma":0.07852723,"domain_scores_codex":[0.9968842,0.001334692,0.0001637192,0.0001427073,0.0004186437,0.001056045],"domain_scores_gemma":[0.9967127,0.001221925,0.001054726,0.0001779276,0.0004882029,0.0003445501],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"case_report","study_design_scores_codex":[0.000252436,0.0002889107,0.2942538,0.0005933383,0.00008492749,0.02551951,0.1714692,0.006445609,0.003582573,0.3952224,0.005963014,0.09632436],"study_design_scores_gemma":[0.00002777215,0.0002379715,0.4732789,0.001192388,0.0000920157,0.00371547,0.3834001,0.004523243,0.002242174,0.02162115,0.1095644,0.0001045025],"study_design_candidate":"case_report","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9853549,0.0006058683,0.000268526,0.004145305,0.00001737492,0.00001932614,0.00002381236,0.000003188904,0.009561623],"genre_scores_gemma":[0.9991592,0.0001738554,0.00006373788,0.000129578,0.000005476759,0.00000407418,0.000009360999,0.000001210694,0.0004534549],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06924107,"threshold_uncertainty_score":0.1376761,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.059356918158632,"score_gpt":0.3230672543842681,"score_spread":0.2637103362256361,"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."}}