People and periods untouched by accounting history: an ancient Yoruba practice
Bibliographic record
Abstract
This article is based on a plenary address presented at the fourth Accounting History International Conference, Braga, Portugal held in September 2005. It is an extension of earlier calls (for example Carmona, 2002; Carnegie & Potter, 2000) to broaden research beyond those settings and periods that have so far dominated accounting history. Using precolonial Africa as an example, the article identifies the challenges and opportunities associated with historical research in non-western and/or pre-industrial cultures and sites. It then goes on to illustrate some of the conceptual breaks needed to examine the ancient Yoruba practice of the (e)susu and identifies the potential insights that one can gain from historical research into the “truly unfamiliar”. It concludes on a hopeful note, suggesting that by taking accounting history research beyond the familiar settings of Europe and the West we create the potential for profound growth in our discipline.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot 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.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.003 |
| Meta-epidemiology (narrow) | 0.000 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.003 |
| Science and technology studies | 0.016 | 0.022 |
| Scholarly communication | 0.005 | 0.006 |
| Open science | 0.001 | 0.005 |
| Research integrity | 0.002 | 0.002 |
| Insufficient payload (model declined to judge) | 0.003 | 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 itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
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".