{"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":"codex-gemma-dda1882f352a","candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001105741,0.0002592761,0.0003659056,0.0005858172,0.0001148771,0.001232631,0.001393251,0.0001145465,0.0001129871],"category_scores_gemma":[0.0001423592,0.0002014394,0.0001939535,0.0004215402,0.0001067045,0.001296218,0.0004861452,0.0004967845,0.00001045557],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000115197,"about_ca_system_score_gemma":0.00009882879,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001646984,"about_ca_topic_score_gemma":0.00008515599,"domain_scores_codex":[0.997527,0.00005501929,0.001000388,0.0002444706,0.0009207416,0.0002523656],"domain_scores_gemma":[0.9973543,0.0001541559,0.001450518,0.0001889173,0.0008375585,0.00001449226],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003664174,0.0007289682,0.5310385,0.001860696,0.001589086,0.0005654301,0.05875947,0.0009155618,0.0009707423,0.003718994,0.3381021,0.061384],"study_design_scores_gemma":[0.004833238,0.00005859371,0.8093718,0.01407122,0.0005370562,0.0004353048,0.04265604,0.01478978,0.0002063464,0.005286345,0.1068663,0.0008879635],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9532912,0.002015468,0.005678094,0.02481099,0.005083559,0.0002688265,0.00001089345,0.00001598498,0.008824958],"genre_scores_gemma":[0.9822871,0.0001151464,0.00086567,0.01387183,0.002614041,0.000001991683,0.00001470408,0.0000153615,0.0002141258],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2783332,"threshold_uncertainty_score":0.9998042,"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."}}