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Narrative Limits of Moral Accounting: An Exploratory Analysis of the Financial Crisis Inquiry

2013· article· en· W2330179826 on OpenAlexaff
Shubha Patvardhan, Joel Gehman

Bibliographic record

VenueAcademy of Management Proceedings · 2013
Typearticle
Languageen
FieldDecision Sciences
TopicEthics in Business and Education
Canadian institutionsUniversity of Alberta
Fundersnot available
KeywordsRedressMoralityNarrativeCommissionNarrative inquiryAccountingFinancial crisisMoral responsibilitySociologyPerspective (graphical)Political scienceLawEconomicsPhilosophy

Abstract

fetched live from OpenAlex

In 2009, the United States created the Financial Crisis Inquiry Commission (FCIC) to investigate the causes of the so-called global financial crisis of 2007-2008. This paper examines the FCIC’s interview with Lloyd Blankfein, Chairman and CEO of Goldman Sachs. Initially, we interpreted certain recurring patterns in the language employed by Blankfein as tactics used to “evade” moral responsibility. However, re-examining the inquiry proceedings using a critical discourse perspective led to surprising insights. Examining the discourse around moral responsibility as involving account-seeking (by the FCIC) and account-giving (by Blankfein) suggested that narrative limitations may be inherent to the accounting process, making it nearly impossible to fully account for the (im)morality of one’s actions. Any discourse on moral responsibility that fails to acknowledge such limits is liable to perpetrate violence of one kind even as it seeks to redress another.

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)0.023
metaresearch head score (Gemma)0.068
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: Qualitative
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.023
Threshold uncertainty score0.124

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0230.068
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0060.005
Science and technology studies0.0130.022
Scholarly communication0.0140.013
Open science0.0020.012
Research integrity0.0030.005
Insufficient payload (model declined to judge)0.0030.000

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.

Opus teacher head0.238
GPT teacher head0.407
Teacher spread0.168 · 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

Citations0
Published2013
Admission routes1
Has abstractyes

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