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Record W2605354336 · doi:10.1108/aaaj-06-2015-2111

Reinventing organizational control

2017· article· en· W2605354336 on OpenAlexaffabout
Marion Brivot, Yves Gendron, Henri Guénin

Bibliographic record

VenueAccounting Auditing & Accountability Journal · 2017
Typearticle
Languageen
FieldSocial Sciences
TopicNonprofit Sector and Volunteering
Canadian institutionsUniversité Laval
Fundersnot available
KeywordsControl (management)Frame analysisOriginalityFrame (networking)Value (mathematics)Management control systemAccountingPublic relationsSociologyContent analysisPolitical scienceManagementQualitative researchBusinessEconomicsSocial scienceEngineeringComputer science

Abstract

fetched live from OpenAlex

Purpose The purpose of this paper is to provide insight into how a constellation of actors seek to define, shape, and reinvent the notion of organizational control at the confluence of social media (SM) and corporate reputational risk. Design/methodology/approach Following the approach suggested by Janesick (1998) and Denzin and Lincoln (1998), the authors undertook an in-depth qualitative analysis of a large number of data sources including interviews, best-selling books by renowned SM specialists, relevant press articles drawn from a Factiva search, and documents published by the Big Four firms and professional accounting institutes in Canada on how organizations should use SM to protect their reputational capital. Findings Four competing SM reputational risk control perspectives inductively emerged from the analysis: the Beyond Control frame, the Subveillance frame, the De-territorialization frame, and the Re-territorialization frame, with large accounting firms and professional accounting institutes especially promoting the latter. Originality/value The control literature has been criticized by many scholars as being in urgent need of updating. By inductively theorizing four original control frames in the SM arena, the research aims to move management control research in new directions.

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)0.027
metaresearch head score (Gemma)0.024
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: Theoretical or conceptual
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.027
Threshold uncertainty score0.140

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0270.024
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0040.002
Science and technology studies0.0050.059
Scholarly communication0.0110.009
Open science0.0020.011
Research integrity0.0020.003
Insufficient payload (model declined to judge)0.0020.000

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 head0.025
GPT teacher head0.335
Teacher spread0.309 · 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 designTheoretical or conceptual
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

Citations58
Published2017
Admission routes2
Has abstractyes

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