{"id":"W4411498725","doi":"10.3390/jrfm18060340","title":"A Review of AI and Its Impact on Management Accounting and Society","year":2025,"lang":"en","type":"review","venue":"Journal of risk and financial management","topic":"Blockchain Technology Applications and Security","field":"Computer Science","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Accounting; Management accounting; Expert system; Cost accounting; Accounting information system; Going concern; Business intelligence; Computer science; Knowledge management; Business; Artificial intelligence; Auditor's report","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001501978,0.0007608464,0.001052095,0.004577804,0.0005285874,0.001857401,0.0008349053,0.001399895,0.004369894],"category_scores_gemma":[0.003384462,0.0004034592,0.0005697835,0.007084259,0.0009156674,0.00246949,0.0007055175,0.001952326,0.001416021],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001591015,"about_ca_system_score_gemma":0.003431502,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004189001,"about_ca_topic_score_gemma":0.007380717,"domain_scores_codex":[0.9992741,0.0001811216,0.0001178523,0.00007550471,0.000307402,0.00004399987],"domain_scores_gemma":[0.996776,0.002063154,0.0002362537,0.00007223165,0.0007264965,0.0001258635],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00004640217,0.00006238791,0.0003931971,0.02468676,0.0001183138,0.0001273009,0.0001953534,0.0005045256,0.0003917205,0.0145024,0.0651134,0.8938583],"study_design_scores_gemma":[0.00000626863,0.00005749361,0.001581938,0.0127127,0.00008523024,0.000415342,0.0001269665,0.000113166,0.0001252635,0.005144654,0.9796069,0.00002407434],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.00006631589,0.9977428,0.00008072425,0.0006579665,0.0002100722,0.000003203093,0.0000103497,0.00000329324,0.001225254],"genre_scores_gemma":[0.0005762227,0.9985459,0.0001115306,0.0002448121,0.0002436615,0.000003569411,0.00001100892,0.000001102,0.0002622409],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.004577804,"threshold_uncertainty_score":0.01461869,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008815657727546103,"score_gpt":0.2944441894490177,"score_spread":0.2856285317214716,"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."}}