{"id":"W7125817712","doi":"10.53106/256299802025120701001","title":"Preparing Globally‑Minded Accountants in the Age of GenAI: Why Language and Culture Matter More Than We Think","year":2025,"lang":"","type":"article","venue":"International Journal of Computer Auditing","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Dimension (graph theory); Curiosity; Generative grammar; Camouflage; Learning styles; Center (category theory); Hofstede's cultural dimensions theory; Cultural diversity","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":[0.01690177,0.0004006082,0.0005661214,0.0007952592,0.006168062,0.01564189,0.001795948,0.008826843,0.004814317],"category_scores_gemma":[0.05844227,0.0003630086,0.0004369223,0.0008221866,0.01238507,0.01842833,0.003532195,0.01353284,0.001414641],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003119132,"about_ca_system_score_gemma":0.005400583,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005359162,"about_ca_topic_score_gemma":0.01119051,"domain_scores_codex":[0.9888707,0.006511174,0.0007110795,0.0009516338,0.001916324,0.001039104],"domain_scores_gemma":[0.9568833,0.02932712,0.002461952,0.001212216,0.006933073,0.003182371],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0000601983,0.00001902697,0.001791137,0.0003381248,0.00002993862,0.0006037893,0.03196024,0.0001021771,0.0002354509,0.09817535,0.792628,0.07405655],"study_design_scores_gemma":[0.00001797653,0.00002862288,0.001776498,0.0009870111,0.00003496939,0.0003708846,0.03174882,0.0003247133,0.0004236223,0.08660299,0.8775918,0.00009216846],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.00320028,0.01980232,0.0007971935,0.9241331,0.04593665,0.000004388542,0.00001714064,0.00003424882,0.00607467],"genre_scores_gemma":[0.3132068,0.06919354,0.00381129,0.4151628,0.1702512,0.00005764063,0.00008680307,0.0005950617,0.02763483],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01690177,"threshold_uncertainty_score":0.08938622,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008234984605146748,"score_gpt":0.2709458526041598,"score_spread":0.2627108679990131,"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."}}