{"id":"W4390974580","doi":"10.5267/j.ijdns.2023.11.023","title":"The impact of digitalization in accounting systems on information quality, cost reduction and decision making: Evidence from SMEs","year":2024,"lang":"en","type":"article","venue":"International Journal of Data and Network Science","topic":"FinTech, Crowdfunding, Digital Finance","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting information system; Management accounting; Cost accounting; Accounting; Business; Cost reduction; Quality (philosophy); Throughput accounting; Analytics; Computer science; Marketing; Data science; Accounting management","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":[0.002632256,0.0001337543,0.0001850829,0.001289245,0.0005587272,0.001765186,0.0002411289,0.0003441153,0.00179483],"category_scores_gemma":[0.01462628,0.0001421822,0.0003350536,0.001551569,0.001182386,0.001563456,0.00161322,0.0005894871,0.0001433923],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009288926,"about_ca_system_score_gemma":0.001185742,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004566677,"about_ca_topic_score_gemma":0.006764873,"domain_scores_codex":[0.9978303,0.0008751189,0.0002604164,0.0001452798,0.0005950778,0.000293827],"domain_scores_gemma":[0.9721895,0.01340307,0.00925494,0.001120133,0.002409472,0.001622926],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003675031,0.0008660668,0.9230905,0.0004557128,0.000159605,0.0006962853,0.0124506,0.0005383263,0.0008975789,0.001559441,0.000269418,0.05864904],"study_design_scores_gemma":[0.00001700615,0.0003235644,0.9854549,0.0001976233,0.00009755811,0.0001794882,0.01046771,0.0004431255,0.0007496111,0.0003497514,0.001703849,0.00001571904],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9970426,0.0003347484,0.00006161897,0.0002329384,0.000001937063,0.000006468803,0.00001810411,0.000001129199,0.002300471],"genre_scores_gemma":[0.99957,0.0002480947,0.00005248518,0.00002830804,0.000002274278,0.000001932125,0.00001119121,4.193896e-7,0.00008538594],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004566677,"threshold_uncertainty_score":0.0139209,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05849832999491166,"score_gpt":0.3719941099672017,"score_spread":0.31349577997229,"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."}}