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Record W2230170495 · doi:10.1111/faam.12081

Democratic Accountability During Performance Audits Under Pressure: A Recipe for Institutional Hypocrisy?

2016· article· en· W2230170495 on OpenAlexaff
Danielle Morin

Bibliographic record

VenueFinancial Accountability and Management · 2016
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting and Organizational Management
Canadian institutionsHEC Montréal
Fundersnot available
KeywordsHypocrisyAccountabilityAuditSecrecyParliamentDemocracyPolitical scienceTransparency (behavior)Administration (probate law)AccountingPublic administrationLaw and economicsLawPoliticsBusinessSociology

Abstract

fetched live from OpenAlex

Abstract This study shows how the tensions between transparency and secrecy are likely to engender ‘institutional hypocrisy’ in the accountability process taking place during Supreme Audit Institutions’ performance audits. The examination of relations between the French Cour des comptes, Administration and Parliament has revealed gaps between Administration and Parliamentarians’ discourse and action, secrets and things left unsaid. This impression of Administration and Parliamentarians’ full participation in this democratic process may give to citizens a false sense of security leading them to believe that accounts are indeed rendered, which is not actually the case. Rather, the appearances of functional democracy have been preserved.

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 machine prediction

Teacher imitation

Not 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.

metaresearch head score (Codex)0.054
metaresearch head score (Gemma)0.146
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Qualitative · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.054
Threshold uncertainty score0.284

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0540.146
Meta-epidemiology (narrow)0.0000.001
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0020.002
Science and technology studies0.0130.039
Scholarly communication0.0200.017
Open science0.0020.015
Research integrity0.0060.013
Insufficient payload (model declined to judge)0.0050.001

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 head0.014
GPT teacher head0.211
Teacher spread0.197 · 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 source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designQualitative
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

Citations32
Published2016
Admission routes1
Has abstractyes

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