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Record W2035432137 · doi:10.1506/ghg2-rk3t-m5lp-8qj4

CMA Candidate Attributes and Performance: Some Implications*

2005· article· en· W2035432137 on OpenAlex
M. Rai Kapoor, Majidul Islam

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.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.
venuePublished in a venue whose home country is Canada.

Bibliographic record

VenueCanadian Accounting Perspectives · 2005
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting Education and Careers
Canadian institutionsConcordia University
Fundersnot available
KeywordsAccountingCertificationPsychologyFinal examinationMedical educationActuarial scienceMathematics educationMedicineBusinessManagementEconomics

Abstract

fetched live from OpenAlex

A university degree or equivalent is one of the criteria for eligibility to write the entrance examination for qualification as a certified management accountant (CMA). This study assessed various attributes, including exposure to liberal or general education, that candidates acquired during their university studies and examined the impact of these attributes on candidates' performance in the examination. The data included academic transcripts of 270 candidates who wrote the examination. Results indicated a positive, statistically significant correlation between the examination score and the candidate's exposure to liberal or general education, credit hours passed in accounting, grade point average in accounting, and grade point average in the overall course work. Credit hours failed in accounting showed a negative correlation. These findings are relevant to accounting educators, student counsellors, students, and the accountancy profession in general.

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)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.312
Threshold uncertainty score0.985

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.000
Science and technology studies0.0010.000
Scholarly communication0.0010.003
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.001

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 head0.011
GPT teacher head0.224
Teacher spread0.213 · 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