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Record W2625928457 · doi:10.1108/aaaj-08-2014-1808

The discovery of cumulative knowledge

2018· article· en· W2625928457 on OpenAlexaff
Alan J. Richardson

Bibliographic record

VenueAccounting Auditing & Accountability Journal · 2018
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting and Organizational Management
Canadian institutionsUniversity of Windsor
Fundersnot available
KeywordsTypologyTaxonomy (biology)Scope (computer science)Qualitative researchKnowledge managementEmpirical researchManagement scienceComputer scienceData scienceEpistemologySociologySocial scienceEngineering

Abstract

fetched live from OpenAlex

Purpose The purpose of this paper is to provide guidance for designing and generating cumulative knowledge based on qualitative research. Design/methodology/approach The paper draws on the philosophy of science and specific examples of qualitative studies in accounting that have claimed a cumulative contribution to knowledge to develop a taxonomy of theoretically justified approaches to generating cumulative knowledge from qualitative research. Findings The paper argues for a definition of cumulative knowledge that is inclusive of anti-realist research, i.e. knowledge is cumulative if it increases the extent and density of intertextual linkages in a field. It identifies the possibility of cumulative qualitative research based on extensions to the scope of the knowledge and the depth of the knowledge. Extensions to the scope of the knowledge may include expanding the time periods, context, and/or theoretical perspective used to explore a phenomenon. Extensions to the depth of the knowledge may include new empirical knowledge, methodological pluralism, theory elaboration, or analytic generalization. Individual studies can demonstrate their contribution to cumulative knowledge by locating their research within a typology/taxonomy that makes explicit the relationship of current research to past, and potential, research. Research limitations/implications The taxonomy may be useful to qualitative researchers designing and reporting research that will have impact on the literature. Social implications The increased use of research impact as an evaluation metric has the potential to handicap the development qualitative research which is often thought of as generating non-cumulative knowledge. The taxonomy and the strategies for establishing cumulative impact may provide a means for this approach to research to establish its importance as a contribution to knowledge. Originality/value The concept of cumulative knowledge has not been systematically applied to research based on qualitative methods.

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)0.005
metaresearch head score (Gemma)0.004
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Scholarly communication
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.368
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0050.004
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0030.001
Scholarly communication0.0030.005
Open science0.0010.001
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0000.000

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 head0.017
GPT teacher head0.264
Teacher spread0.247 · 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

Citations27
Published2018
Admission routes1
Has abstractyes

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