{"id":"W4213168961","doi":"10.5267/j.ac.2022.1.003","title":"Factors affecting the implementation of Strategic Management Accounting (SMA): An Empirical evident from medium - sized enterprises of Vietnam","year":2022,"lang":"en","type":"article","venue":"Accounting","topic":"Sustainability and Innovation in Business","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; SMA*; Context (archaeology); Competitive advantage; Strategic management; Small and medium-sized enterprises; Stakeholder; Quality (philosophy); Accounting; Process management; Marketing; Computer science; Management; Finance; Economics","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":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002120632,0.0002988588,0.0004142096,0.0004235164,0.0008731033,0.0003368837,0.000815339,0.0000552119,0.001410012],"category_scores_gemma":[0.0001503988,0.0002465963,0.0001613382,0.001707352,0.0001116434,0.002021716,0.000957987,0.0002971046,0.000004015149],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00013816,"about_ca_system_score_gemma":0.00008693453,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003167671,"about_ca_topic_score_gemma":0.0001833267,"domain_scores_codex":[0.9969069,0.00009247613,0.001102421,0.0004834271,0.0009905039,0.0004243228],"domain_scores_gemma":[0.9970703,0.0003506845,0.001521633,0.0005098625,0.0005364487,0.00001106612],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007912137,0.0002530439,0.9883822,0.0005564945,0.00014558,0.000003692925,0.001855442,0.0006199953,0.001584054,0.003226431,0.0002845245,0.003009467],"study_design_scores_gemma":[0.000999499,0.00003300679,0.6870895,0.00007376591,0.000217016,8.013393e-7,0.3030506,0.001596149,0.0007713753,0.004165164,0.001638985,0.0003641039],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9964554,0.00005693136,0.0001607627,0.0007185732,0.0008334283,0.0007039143,0.00001547313,0.0001029151,0.0009526192],"genre_scores_gemma":[0.9982644,0.000003537084,0.0001233808,0.0007119052,0.0005786608,0.00007651014,0.0001893391,0.00004221328,0.00001002138],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3012927,"threshold_uncertainty_score":0.9999986,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05383789112273665,"score_gpt":0.3231051088264572,"score_spread":0.2692672177037206,"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."}}