{"id":"W4406815138","doi":"10.59864/oditor42403do","title":"ACCOUNTING AS AN INFORMATION SYSTEM","year":2024,"lang":"en","type":"article","venue":"Oditor - casopis za Menadzment finansije i pravo","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Workplace Health, Safety and Compensation Commission","funders":"","keywords":"Accounting information system; Accounting; Information retrieval; Computer science; Business","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001059161,0.000375369,0.0003236953,0.0004689473,0.0004737377,0.002220037,0.0003303438,0.0001951149,0.0001689956],"category_scores_gemma":[0.0003139179,0.0003455257,0.0001473984,0.0006998156,0.00004561928,0.006103879,0.0001663899,0.0003131735,0.003947718],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002551942,"about_ca_system_score_gemma":0.0001817322,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001816115,"about_ca_topic_score_gemma":0.00005929809,"domain_scores_codex":[0.9973261,0.00001763907,0.0008093892,0.0004897669,0.0007663966,0.0005907235],"domain_scores_gemma":[0.9987482,0.00004441645,0.0004099504,0.0004925908,0.0002655097,0.00003930697],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001725286,0.0002541648,0.006340677,0.006465585,0.0002375661,0.001168942,0.002204183,0.0003067515,0.001591456,0.5648367,0.2343466,0.1820749],"study_design_scores_gemma":[0.0003012683,0.00005166884,0.002103174,0.0005151046,0.0001153693,0.00005138086,0.0008832024,0.00975768,0.0002505004,0.0006796247,0.9847665,0.0005244867],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8319399,0.0003172937,0.0009927864,0.001463259,0.01972733,0.0008835717,0.00002015544,0.002158036,0.1424977],"genre_scores_gemma":[0.988573,0.000008235743,0.0001754854,0.000814826,0.008996093,0.00008674898,0.0001603605,0.00005617467,0.00112905],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.75042,"threshold_uncertainty_score":0.9998997,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009232201719589586,"score_gpt":0.2215907592988169,"score_spread":0.2123585575792273,"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."}}