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Record W2809603040 · doi:10.2308/aahj-10567

Accounting History Research Topics—An Analysis of Leading Journals, 2006–2015

2018· article· en· W2809603040 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.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueAccounting Historians Journal · 2018
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting and Organizational Management
Canadian institutionsYork University
Fundersnot available
KeywordsAccountingCategorizationAccounting researchHistoryComputer scienceBusiness

Abstract

fetched live from OpenAlex

ABSTRACT This paper analyzes and categorizes published research papers in three specialist accounting history journals—Accounting History, The Accounting Historians Journal, and Accounting History Review. A key objective is to highlight under-represented areas for future research. We inductively derive a categorization system, and classify over four hundred papers from 2006–2015 according to twelve categories. The results show some rather under-researched areas, namely religion and accounting education. Using statistical analysis techniques, we note similarities and differences across the three journals and suggest avenues for future researchers.

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)0.008
metaresearch head score (Gemma)0.002
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Insufficient payload (model declined to judge)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.409
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0080.002
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0050.004
Science and technology studies0.0020.000
Scholarly communication0.0010.005
Open science0.0010.000
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0030.000

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 head0.063
GPT teacher head0.321
Teacher spread0.259 · 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