{"id":"W4409833475","doi":"10.1108/aaaj-09-2023-6650","title":"Displacing uncomfortable carbon accounting knowledge: how avoided emission models justify the status quo","year":2025,"lang":"en","type":"article","venue":"Accounting auditing & accountability journal/Accounting, auditing & accountability journal","topic":"Environmental Sustainability in Business","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"Toronto Baptist Seminary and Bible College","funders":"","keywords":"Status quo; Accounting; Carbon accounting; Business; Natural resource economics; Political science; Greenhouse gas; Economics; 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":["sts"],"consensus_categories":[],"category_scores_codex":[0.0571794,0.0008356415,0.0008437314,0.002306354,0.008713958,0.01950862,0.003795095,0.004468569,0.003547169],"category_scores_gemma":[0.1044931,0.0005925106,0.0005670935,0.001485315,0.05380144,0.02315084,0.01249986,0.007845504,0.0004639823],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01415029,"about_ca_system_score_gemma":0.01897813,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008512687,"about_ca_topic_score_gemma":0.007999795,"domain_scores_codex":[0.9242961,0.05573685,0.001534836,0.002899582,0.01219188,0.003340849],"domain_scores_gemma":[0.8505543,0.1160659,0.01016157,0.009774481,0.01091459,0.002529148],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0001336505,0.0001527669,0.007471519,0.0008026226,0.00006793967,0.001586973,0.5986195,0.002038864,0.001500179,0.3143302,0.004038631,0.06925711],"study_design_scores_gemma":[0.00003082963,0.0001945861,0.002609274,0.00279255,0.00006030695,0.0006587883,0.6530557,0.004690103,0.002732847,0.233522,0.09950341,0.0001495509],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6004488,0.004143008,0.08669872,0.1418307,0.0009226719,0.0004981471,0.00008592012,0.0001694365,0.1652025],"genre_scores_gemma":[0.9912306,0.0003765637,0.005047599,0.001741788,0.00002563553,0.00005926289,0.00001176244,0.00002973773,0.001477207],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.991286,"threshold_uncertainty_score":0.3023971,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01491646716547825,"score_gpt":0.2591234027393982,"score_spread":0.2442069355739199,"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."}}