Bibliographic record
Abstract
The strengthening of the process of the regulation of accounting and auditing, as well as the improvement of the structures of corporate governance, aims, fundamentally, to involve the various professionals that work in business organizations in a global process whose principal objective is to provide more ethical and responsible accountability practices. Hence, encouraging ethical stances is crucial in seeking to overcome the present financial crisis, and in preventing and changing the paradigm of the business model of capitalist society: the ethical principles related to the business environment should be assumed by all those intervening in the process of accountability. In this context, the goal of this research is to ascertain whether, among professionals working in this field in Portugal, there exists an appropriate perception of behaviour and ethical attitudes, and whether there is control and promotion of these attributes. In particular, we seek to locate significant associations between the responses to the questions raised, and to do this, we use, among other statistical instruments, Spearman's correlation coefficient. The results obtained reveal certain specific characteristics of the groups questioned.
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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 | 0.010 | 0.029 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.002 | 0.025 |
| Scholarly communication | 0.006 | 0.003 |
| Open science | 0.000 | 0.003 |
| Research integrity | 0.002 | 0.002 |
| Insufficient payload (model declined to judge) | 0.001 | 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".