MENYONGSONG PERGESERAN PERAN PROFESI AKUNTAN MANAJEMEN DALAM ERA TEKNOLOGI INFORMASI
Bibliographic record
Abstract
Canadian management accountants have shifted their roles from accounting staff whose functions are generating routine accounting information and report to a position as senior member of management team whose jobs are making strategic decisions. They also changed the knowledge used as a basis for their professional competence from traditional cost accounting to advanced management control process. In the information technology era, companies need professionals who have competence in designing, installing, and operating management control system which can be used to multiply companiesO performances. Indonesian management accounting profession needs to shift its role, such as that has been done by Canadian management accounting profession. The shift is a respond to the more intensive and extensive use of information technology in the process of providing customer value. The shift has a great impact on the education of students who want to enter management accounting profession and new skills needed by management accountant practitioners. This paper discussed the shifting role of management accountants in the information technology era and its impact on the knowledge used as a new basis of professional competence of management accounting profession. In this paper, I analyzed the scope and modernity of the content of several books on management control system, for providing information to lecturers in choosing an appropriate textbook for building the new basis of management accountant professional competence.
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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 | 0.000 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.004 | 0.002 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.021 | 0.005 |
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".