Hitos de la Investigación Moderna (Segunda Mitad de Siglo): Highlights of Modern Accounting Research. The Last Half Century
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
This paper offers a concise survey of mayor accounting research during the second half of the 20th century. It begins with the “revolutionary accounting” of the 1950s and 1960s which introduced analytical and statistical tools as well as rigorous empirical research to our subject. It them discusses the consolidation of this research during the subsequent decades, drawing attention to the concern with inflation accounting during the 1970s, the application of information economics and agency theory to accounting, as well as to “positive accounting theory” and the reaction from the “critical-interpretive camp” and other quarters. Furthermore, it emphatizes the great variety of the new research aspects introduced during the 1980s. Finally, the paper draws attention to the recent version of the “clean surplus theory” and its consequences.
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 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 | 0.005 | 0.001 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.002 | 0.002 |
| Open science | 0.002 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 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 it