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Record W1646671223 · doi:10.5773/rgsa.v6i1.316

ANÁLISE DAS PESQUISAS EMPÍRICAS DE CONTABILIDADE AMBIENTAL PUBLICADAS EM PERIÓDICOS NACIONAIS E INTERNACIONAIS NO PERÍODO DE 1992 A 2009

2012· article· pt· W1646671223 on OpenAlex

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.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueRevista de Gestão Social e Ambiental · 2012
Typearticle
Languagept
FieldDecision Sciences
TopicBusiness and Management Studies
Canadian institutionsnot available
Fundersnot available
KeywordsPolitical science

Abstract

fetched live from OpenAlex

O objetivo deste estudo e analisar caracteristicas das pesquisas empiricas de contabilidade ambiental publicadas em periodicos de contabilidade nacionais e internacionais. A populacao da pesquisa consiste em 112 artigos sobre contabilidade ambiental, sendo 68 publicados em periodicos nacionais e 44 em internacionais. A analise abrange o periodo de 1992 a 2009. Verificou-se uma tendencia de crescimento em pesquisas publicadas na area ambiental, tanto nas revistas academicas nacionais como nas internacionais. Alem disso, constatou-se que a maior parte dos artigos aborda questoes sobre contabilidade ambiental financeira; predomina a pesquisa empirica que relata caracteristicas da contabilidade ambiental em determinado pais ou setor; as tecnicas de analise mais utilizadas nos trabalhos sao analise de conteudo, regressao e estudo de caso; e verifica-se que os estudos internacionais analisam predominantemente os seguintes paises: Estados Unidos, Reino Unido, Canada e Australia. Com relacao as teorias que fundamentam os artigos analisados, percebe-se que, diferentemente dos estudos publicados em periodicos nacionais, 90% das pesquisas empiricas internacionais citam e abordam as teorias utilizadas. Por fim, este estudo pretende contribuir com a producao cientifica na area de contabilidade ambiental, na medida em que fornece uma avaliacao do seu estagio atual de desenvolvimento, bem como indica tendencias de futuras pesquisas.

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 imitation

Not 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.

metaresearch head score (Codex)0.005
metaresearch head score (Gemma)0.003
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Scholarly communication, Insufficient payload (model declined to judge)
Consensus categoriesInsufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.191
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0050.003
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0020.001
Bibliometrics0.0010.002
Science and technology studies0.0020.001
Scholarly communication0.0030.002
Open science0.0020.002
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0050.002

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.

Opus teacher head0.052
GPT teacher head0.362
Teacher spread0.310 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it