Foundational research in accounting: professional memoirs and beyond
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
It was with particular pleasure that, several years ago, I accepted the invitation of ChuoUniversity to write a professional, biographical essay about my own experience with accounting. My relation with this university is a long-standing one. Shortly after two of my books, Accounting and Analytical Methods and Simulation of the Firm Through a Budget Computer Program, were published in the USA in 1964, Professor Kenji Aizaki (then at Chuo University) and his former student, Professor Fujio Harada, and later other scholars from Chuo University, began actively promoting my ideas in Japan. And after a two volume Japanese translation of the first of these books was published in 1972 and 1975 (through the mediation of Professor Shinzaburo Koshimura, then President of Yokohama National University), my research found fertile ground in Japan through continuing efforts of three generations of accounting academics from Chuo University. I suppose it is thanks to these endeavours that my efforts became so well known in Japan, and that during some three decades many Japanese accounting professors contacted me either personally or by correspondence. Then from 1988 to 1990 Prof. Yoshiaki Koguchi, again from Chuo University, came as a visiting scholar to the University of British Columbia, audited some of my classes, and became a good friend and collaborator, which further strengthened my ties to this university.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.006 | 0.002 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.003 | 0.001 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it