The Development of Financial Reporting in Ireland During the Twentieth Century: A Teaching Resource
Bibliographic record
Abstract
Accounting courses, in general, include little detailed consideration of the historical aspects of accounting. The case study detailed below is an attempt at innovation in the accounting curriculum and also an effort to integrate aspects of accounting history with the development of financial reporting in Ireland. This case study involves examining the financial statements of Arnotts’ - a prominent Dublin retail company - for the financial years 1900 and 1999 in order to identify the significant accounting changes that took place in financial reporting practice in that company during the twentieth century. The choice of Arnotts was made because the information was readily available. Also, its auditors throughout the last century have been Craig Gardner and Company (now PricewaterhouseCoopers), the longest established and one of the most prestigious accountancy firms in Ireland.
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 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 | 0.012 | 0.014 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.002 | 0.001 |
| Bibliometrics | 0.000 | 0.004 |
| Science and technology studies | 0.003 | 0.000 |
| Scholarly communication | 0.001 | 0.003 |
| Open science | 0.003 | 0.002 |
| Research integrity | 0.000 | 0.002 |
| 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 itClassification
machine, unvalidatedMachine predicted; both teacher heads agree on what is shown here.
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".