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Record W2803589149 · doi:10.1111/1911-3846.12418

Performance Measure Aggregation in Multi‐Task Agencies

2018· article· en· W2803589149 on OpenAlexaffvenue
Florin Şabac, Junwook Yoo

Bibliographic record

VenueContemporary Accounting Research · 2018
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting and Organizational Management
Canadian institutionsUniversity of Alberta
Fundersnot available
KeywordsPersonalizationStandardizationAggregate (composite)Task (project management)Measure (data warehouse)Computer scienceHomogeneousProcess (computing)Activity-based costingDegree (music)Performance measurementData miningMathematicsEngineeringBusinessAccountingMarketingWorld Wide WebSystems engineering

Abstract

fetched live from OpenAlex

ABSTRACT In multi‐task environments, the efficiency of aggregating managerial performance information and the degree of customization/standardization are closely related. Aggregation without information loss (i.e., statistically sufficient) requires at least as many measures as there are effective tasks (which arise through a task aggregation process analogous to that applied to homogeneous activities in activity‐based costing) and can be used uniformly for evaluation across similar jobs. Aggregation without economic loss (i.e., economically sufficient) can be achieved with a single performance measure but requires customization even across similar jobs. The main implication is that job complexity, the number of aggregate performance measures, and the degree of customization in performance measurement are interrelated. In particular, at the same level of performance measure aggregation, we predict highly customized performance evaluation in complex multi‐task jobs and standardized (uniform) performance evaluation only in simpler jobs with fewer tasks. We discuss additional empirical implications in the conclusion.

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)0.016
metaresearch head score (Gemma)0.064
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: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.016
Threshold uncertainty score0.086

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0160.064
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0040.006
Science and technology studies0.0020.002
Scholarly communication0.0050.004
Open science0.0010.004
Research integrity0.0010.001
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 head0.093
GPT teacher head0.309
Teacher spread0.216 · 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".

Quick stats

Citations9
Published2018
Admission routes2
Has abstractyes

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