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Record W2740361071

Accounting Information Systems: Traditions and Future Directions (By Using AIS in Traditional Organizations)

2017· article· en· W2740361071 on OpenAlexvenueno aff
Khandkar Tariqul Islam, Abdur Rehman, Bilal Ar, Mohamad Ilham Ilyas

Bibliographic record

VenueThe Journal of Internet Banking and Commerce · 2017
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicBig Data and Business Intelligence
Canadian institutionsnot available
Fundersnot available
KeywordsAuditComputer scienceAccountingAccounting information systemBig dataProcess (computing)Domain (mathematical analysis)Cloud computingKnowledge managementData scienceBusinessData mining
DOInot available

Abstract

fetched live from OpenAlex

The present discussion highlights the vital role, and responsibilities of financial advisors, financial professional, accountants and auditors not only at present but also day by day, the technology changes in future geared by traditional technologies and automated technologies at the two sides of the same coin about the implementation of accounting information system. Still, there are so many (consequences and) questions still to be answered in future. The present study forecasts and predicts the potential answers to the challenges regarding accounting domain like compliance, financial reporting, internal and external check. The research up to the present writing has identified different technologies like mobile banking, cloud computing, environmental scanning, business intelligence, business process management; computer assisted auditing tools and techniques (CAATT), enterprise integration, big data techniques, web services, mobile devices and so on.

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)0.013
metaresearch head score (Gemma)0.006
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: Review · Consensus signal: Review
Teacher disagreement score0.016
Threshold uncertainty score0.067

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0130.006
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0050.008
Science and technology studies0.0030.032
Scholarly communication0.0160.021
Open science0.0020.005
Research integrity0.0040.008
Insufficient payload (model declined to judge)0.0040.001

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 head0.045
GPT teacher head0.258
Teacher spread0.213 · 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
GenreReview

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

Citations6
Published2017
Admission routes1
Has abstractyes

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