Inter- professional categorization in accounting regulation
Bibliographic record
Abstract
We examine the SEC’s Modernization of Oil and Gas Reserves project to highlight the role of categories and professional interactions in accounting regulation. Drawing from analysis of regulatory documents and interviews with key actors, we find that accounting and engineering professionals are engaged in mutually reinforcing category (re-) construction. Previous research has emphasized professional competition and neglected the important role of ambiguity, in our case associated with the characteristics of knowledge objects and technologies themselves. We view corporate financial reporting as networked and distributed, where intersecting complementary professional knowledge systems occupy the same reporting and regulatory space. In oil and gas reporting, the practices of identification, classification and estimation are fraught with uncertainty of the object. We find that, as a way to stabilize uncertainty, professionals collaborate on embedding ambiguity within the revised regulations, maintaining the categories, practices and measurement technologies, and acceptable ways of knowing the products.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot 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.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.024 | 0.051 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.005 | 0.005 |
| Science and technology studies | 0.011 | 0.023 |
| Scholarly communication | 0.011 | 0.008 |
| Open science | 0.001 | 0.009 |
| Research integrity | 0.003 | 0.002 |
| Insufficient payload (model declined to judge) | 0.005 | 0.001 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
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".