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Record W1982481922 · doi:10.1111/1911-3838.12031

Warning Lights on the Dashboard

2014· article· en· W1982481922 on OpenAlexaffvenue
Ian Burt, Sally Gunz, John McCutcheon

Bibliographic record

VenueAccounting Perspectives · 2014
Typearticle
Languageen
FieldDecision Sciences
TopicEthics in Business and Education
Canadian institutionsWilfrid Laurier UniversityUniversity of Waterloo
Fundersnot available
KeywordsDashboardEthical issuesBusinessBusiness ethicsEthical decisionCorporate social responsibilityProcess managementRisk analysis (engineering)Computer scienceEngineering ethicsPublic relationsPolitical scienceData scienceEngineering

Abstract

fetched live from OpenAlex

Abstract Many businesses operate legally while pushing the ethical values of society. This case follows the actions of a manager who uses particular metrics to improve his business at the cost of increasing the community's ethical concerns. The objectives of the case are to have students recognize ethical concerns arising from the metrics, assess how these impact business strategy, propose improvements while understanding the ethically sensitive environment in which the business operates, and devise an effective approach to persuade others to implement proposed changes. This case demonstrates to students the complexity of many ethical issues in business and challenges them to consider the interaction between ethical boundaries and a profitable corporate strategy. It highlights the importance of ensuring that both qualitative—here, ethical—and quantitative considerations are incorporated in any management accounting decision‐making tool.

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.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.004
metaresearch head score (Gemma)0.026
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Commentary · Consensus signal: none
Teacher disagreement score0.149
Threshold uncertainty score0.500

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0040.026
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0030.002
Scholarly communication0.0070.007
Open science0.0010.004
Research integrity0.0040.005
Insufficient payload (model declined to judge)0.1490.039

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 head0.157
GPT teacher head0.402
Teacher spread0.245 · 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

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreCommentary

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2014
Admission routes2
Has abstractyes

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