{"id":"W4391107117","doi":"10.1108/aaaj-01-2022-5634","title":"Competing logics and institutionalization of cost calculation in pluralistic organizations. The role of affordances","year":2024,"lang":"en","type":"article","venue":"Accounting Auditing & Accountability Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"HEC Montréal","funders":"","keywords":"Institutionalisation; Affordance; Agency (philosophy); Activity-based costing; Sociology; Process (computing); Knowledge management; Public relations; Accounting; Political science; Business; Computer science; Social science; Law","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":[0.02231386,0.0003893196,0.0004699881,0.004095432,0.008588635,0.01424094,0.001511487,0.001728345,0.003029837],"category_scores_gemma":[0.03275452,0.0006212057,0.0006350139,0.003123415,0.0416206,0.009614291,0.009956901,0.001850028,0.0001864342],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01711437,"about_ca_system_score_gemma":0.008967422,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008956284,"about_ca_topic_score_gemma":0.008643128,"domain_scores_codex":[0.9607248,0.02632205,0.001861049,0.003072222,0.005045678,0.00297415],"domain_scores_gemma":[0.9609746,0.02125937,0.008039314,0.004836537,0.002255189,0.002635032],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","study_design_scores_codex":[0.0001095886,0.0001311624,0.02059494,0.0001972087,0.00008149724,0.0009108583,0.1746895,0.002499803,0.001617041,0.7629973,0.0004042973,0.03576681],"study_design_scores_gemma":[0.00006647245,0.0001950962,0.03583724,0.0006509472,0.00008539669,0.0007555485,0.2359123,0.009648571,0.002201125,0.649685,0.0647473,0.0002151131],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8513976,0.001066792,0.05902311,0.005806245,0.00004113247,0.00015666,0.00004742896,0.00009386626,0.08236712],"genre_scores_gemma":[0.9975057,0.00004046276,0.001910259,0.00003711603,0.000003682594,0.00001783119,0.000005016794,0.000007296149,0.0004725788],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02231386,"threshold_uncertainty_score":0.1241741,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009102400677032768,"score_gpt":0.2342798965946744,"score_spread":0.2251774959176417,"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."}}