Vacant jurisdictions: The accountancy profession and the UK charity sector
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.
Bibliographic record
Abstract
Abstract Professions enjoy privileged positions and expend efforts to sustain these in public and interprofessional domains. This research investigates a previously vacant and largely uncontested jurisdiction in the UK charity sector that was claimed, maintained and subsequently expanded by the accountancy profession. We find that the dominant involvement of the accountancy profession leads to a charity regulatory framework that centralises the giving of an account . Over time, the accountancy profession advances highly specialised charity accounting and novel disclosures in annual reports. The study contributes to a deeper understanding of professions expanding jurisdiction in the absence of competition. In our conclusions, we scrutinise implications for trust and legitimacy in the UK charity sector, balancing increased information demand on charities with accessibility to users.
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Full frame distilled prediction
Teacher imitationNot 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.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.002 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it