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Record W2800356664 · doi:10.14738/abr.64.4414

Boardroom or War Room: An Expectational Analysis of CFO – Executive Board Relationships in Adventist Local Conferences

2018· article· en· W2800356664 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueArchives of Business Research · 2018
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicSecurities Regulation and Market Practices
Canadian institutionsnot available
Fundersnot available
KeywordsAccountingCorporate governanceOfficerBusinessChief executive officerShareholderAccountabilityPublic relationsManagementFinancePolitical scienceEconomicsLaw

Abstract

fetched live from OpenAlex

The Board of Directors represents the highest level of organizational governance, and is the governing body in corporate organizations; primarily responsible for the oversite of the operations and interests of the shareholders and/or stakeholders of the business and/or entity. The basis of this quantitative paper was instigated by the thought that the perceptions of Seventh-day Adventist (SDA) Local Conference leadership consequentially impact how the relationships of Chief Financial Officer(s) (CFOs/Treasurers) and their Executive Board(s) are viewed and interact based upon perceived expectations. The corporate relationships between the Chief Financial Officer(s) (CFOs) and Executive Board(s) have continued to emerge as a result of changing societal and global expectations of what is expected from organizations from shareholders, stakeholders and governments. The 21st century inception of significant governmental regulations mainly called the Sarbanes-Oxley Act was passed to address and counteract emerging and widespread corruption in large USA businesses and organizations, extensive financial reporting fraud, institutional mis-management and material non-compliance in accounting practices. This legislative act redefined the relational expectations and practices of board governance and board member duties, Chief Executive Officer (CEO) and Chief Financial Officer (CFO) corporate and organizational accountability. The magnitude of the Sarbanes-Oxley Act has also affected the relational practices of Chief Financial Officers (CFOs/Treasurers) and Executive Board(s) in Seventh-day Adventist (SDA) conferences. Data was collected from a purposeful sample of N=399 at fifty-seven Seventh-day Adventist (SDA) Local Conferences in the North American Division territory inclusive of Bermuda, Canada and the United States of America (USA) with a 55% response rate. A Mixed-Methods sequential exploratory research design utilizing Descriptive Statistics, ANOVAs and Chi-Square Analysis was used focusing on the quantitative aspects and results of this study. Discussion and Conclusion are explored and disclosed, and the Implications of Chief Financial Officer (CFO) and Executive Board relationships on organizational governance and accountability pertaining to the overall organizational climate, effectiveness, operational efficiency are discussed.

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.

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)0.001
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesInsufficient payload (model declined to judge)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.226
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0030.004
Science and technology studies0.0000.001
Scholarly communication0.0000.002
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0010.000

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 head0.107
GPT teacher head0.363
Teacher spread0.256 · 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