People and periods untouched by accounting history: an ancient Yoruba practice
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
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.
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 | 0.002 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.000 | 0.002 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| 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