{"id":"W4408529547","doi":"10.1108/jaoc-07-2024-0221","title":"The adoption of management accounting innovations in emerging economies: exploring market, institutional and organizational factors","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting & Organizational Change","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"HEC Montréal","funders":"","keywords":"Accounting; Management accounting; Emerging markets; Business; Economics; Finance","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":[],"consensus_categories":[],"category_scores_codex":[0.001434294,0.0002724679,0.0003329955,0.001585445,0.0007476752,0.0004634209,0.0004844432,0.00008528048,0.0001403655],"category_scores_gemma":[0.001025172,0.0002372813,0.00006498744,0.003631001,0.0001317893,0.003065497,0.0004610032,0.000259873,0.000009729416],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002222458,"about_ca_system_score_gemma":0.0001210233,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00006140842,"about_ca_topic_score_gemma":0.00005809458,"domain_scores_codex":[0.9975132,0.00002137581,0.001247585,0.0002803087,0.0006284948,0.0003090354],"domain_scores_gemma":[0.9966013,0.0002696849,0.001229409,0.0001751429,0.001709422,0.00001504811],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003433811,0.00009755645,0.7456515,0.0003255659,0.0001333925,0.000004280299,0.000180975,0.0007968079,0.00006915772,0.2502091,0.001153183,0.001344043],"study_design_scores_gemma":[0.0009801995,0.000009108488,0.9632744,0.0005529255,0.0001312981,0.000007865495,0.002958684,0.002288004,0.00006493633,0.00878447,0.02064161,0.0003064872],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9848911,0.0005234455,0.003512921,0.003845177,0.001706931,0.0004566442,0.00000748974,0.00006093678,0.004995309],"genre_scores_gemma":[0.9963939,0.0003303534,0.0009738777,0.0008831309,0.001154528,0.00001580681,0.00005764047,0.00004287597,0.0001479493],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2414247,"threshold_uncertainty_score":0.9676049,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02450286839083713,"score_gpt":0.2214111441077748,"score_spread":0.1969082757169377,"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."}}