{"id":"W4410518489","doi":"10.52399/001c.137301","title":"Advancements in Management Accounting and Digital Technologies: A Systematic Literature Review","year":2025,"lang":"en","type":"article","venue":"Accounting Finance & Governance Review/Accounting finance & governance review","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Fundação para a Ciência e a Tecnologia; Canadian Intensive Care Foundation","keywords":"Accounting; Business; Computer science","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":["metaepi_narrow"],"category_scores_codex":[0.00562663,0.002140001,0.005133662,0.0004123889,0.0008122667,0.001279702,0.002868989,0.0004860841,0.00004325319],"category_scores_gemma":[0.01064181,0.002019192,0.0009195054,0.009489862,0.0003716742,0.008432887,0.002016105,0.001851332,0.0004279867],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008775815,"about_ca_system_score_gemma":0.0003004787,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001954365,"about_ca_topic_score_gemma":0.00009889696,"domain_scores_codex":[0.9862719,0.00009400511,0.00568129,0.003205383,0.002139146,0.002608237],"domain_scores_gemma":[0.9859866,0.0003487376,0.009507454,0.002971903,0.001145514,0.00003973057],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"systematic_review","study_design_gemma":"systematic_review","study_design_scores_codex":[0.00002452251,0.0002244421,0.01661724,0.7843684,0.0001003354,0.0003398388,0.00001413812,0.000008266878,0.00001198302,0.02468868,0.02441907,0.1491831],"study_design_scores_gemma":[0.000591348,0.00001759307,0.007050213,0.586861,0.0005427396,0.00006662361,0.00001896416,0.0001075435,0.000004588144,0.0007257498,0.4028115,0.001202127],"study_design_candidate":"systematic_review","study_design_consensus":"systematic_review","genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.004084953,0.9672363,0.000166819,0.007380514,0.001235398,0.007073753,0.00006670464,0.0006890617,0.01206651],"genre_scores_gemma":[0.0409263,0.9353091,0.0008537072,0.01757685,0.0003569696,0.002309726,0.00007930553,0.0002021718,0.002385848],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.3783924,"threshold_uncertainty_score":0.9997571,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005599884361579072,"score_gpt":0.2390955816598622,"score_spread":0.2334956972982832,"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."}}