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Record W2746399404 · doi:10.1002/jcaf.22293

Staff Churn and the Monthly Close: Coping With the Reality

2017· article· en· W2746399404 on OpenAlexaboutno aff
Michael Whitmire

Bibliographic record

VenueJournal of Corporate Accounting & Finance · 2017
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting and Organizational Management
Canadian institutionsnot available
Fundersnot available
KeywordsProcess (computing)BusinessTurnoverCoping (psychology)Quarter (Canadian coin)AccountingOperations managementPublic relationsMarketingManagementComputer sciencePsychologyEconomicsPolitical scienceHistory

Abstract

fetched live from OpenAlex

In general, turnover in accounting staff seems to be par for the course. In fact, it’s not uncommon for a typical accounting department to lose a quarter of its staff in a given year. With the average cost of turnover calculated at $32,500 per employee, not only is it expensive but is highly disruptive to an organization. It’s the monthend close process where the impact of a high employee churn rate is frequently most felt. This is because for most organizations, the close process continues to be a highly manual one that typically is not well documented. When an employee leaves, they often take their “tribal knowledge” of a company’s close process with them, leaving the rest of the team to scramble to reconstruct it. This can delay close time and lead to mistakes. Close management software is helping accounting departments deal with the reality of the high turnover of staff accountants. By documenting all procedures in a centralized place and enforcing best practices as well as easy access to historical referencing, it serves as an on boarding roadmap for employees in new roles and keeps the close process where it belongs-within the walls of a given organization. © 2017 Wiley Periodicals, Inc.

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)0.012
metaresearch head score (Gemma)0.051
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.017
Threshold uncertainty score0.064

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0120.051
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0020.002
Science and technology studies0.0170.011
Scholarly communication0.0150.013
Open science0.0020.012
Research integrity0.0050.011
Insufficient payload (model declined to judge)0.0140.003

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 head0.019
GPT teacher head0.217
Teacher spread0.198 · 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 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".

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Citations0
Published2017
Admission routes1
Has abstractyes

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