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Record W2146206453 · doi:10.5267/j.msl.2015.5.004

Accounting information system and management’s decision making process

2015· article· en· W2146206453 on OpenAlexvenueno aff
Farhad Hanifi, Asgar Taleei

Bibliographic record

VenueManagement Science Letters · 2015
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicBig Data and Business Intelligence
Canadian institutionsnot available
Fundersnot available
KeywordsAccounting information systemManagement accountingProcess (computing)Computer scienceQuality (philosophy)Process managementKnowledge managementAccountingBusiness

Abstract

fetched live from OpenAlex

In this paper, we address the management's decision making process and examine the effect of accounting information system (AIS) in PARS GARMA holding organization in making sound and effective decisions and inform the reader on how AIS influences on the management decisions in 6 major perspectives including quality, accuracy, economic, validity, speed and on time concepts. The major source of data to this research is primary data through the administration of questionnaires. Regression and correlation analysis was used for the data analysis. The findings show that accounting information system had a significant and positive role in PARS GARMA holding management decisions process in several perspectives but AIS had no significant impact on speed of decision making.

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.

How this classification was reachedexpand

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)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesScholarly communication
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.477
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.002
Science and technology studies0.0000.000
Scholarly communication0.0020.011
Open science0.0010.001
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 head0.039
GPT teacher head0.279
Teacher spread0.239 · 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

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

Study designObservational
Domainnot available
GenreEmpirical

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".

Quick stats

Citations9
Published2015
Admission routes1
Has abstractyes

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