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Record W4296193203 · doi:10.1002/cjas.1673

Government accounting in Canada: A special issue

2022· article· en· W4296193203 on OpenAlexaffvenueabout
Ron Baker

Bibliographic record

VenueCanadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration · 2022
Typearticle
Languageen
FieldSocial Sciences
TopicPublic Policy and Administration Research
Canadian institutionsUniversity of Guelph
Fundersnot available
KeywordsGovernment (linguistics)AccountingPublic sectorProject accountingManagement accountingNew public managementBusinessGovernment sectorAccounting information systemPolitical scienceFund accountingPrivate sectorFinancial accounting

Abstract

fetched live from OpenAlex

Abstract This paper introduces a special issue on government accounting in Canada. Accounting for the public sector has undergone a significant change over the past 2 decades, much of which can be attributed to the rise of New Public Management (NPM). In the post‐NPM era, research on the role of accounting in the management of public sector organizations and the delivery of government programs and services is essential to understanding and improving government accounting practices and reports. This collection of articles illustrates the richness of this area of study and highlights the need for further research.

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 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)0.009
metaresearch head score (Gemma)0.003
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesScience and technology studies, Insufficient payload (model declined to judge)
Consensus categoriesScience and technology studies
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Qualitative · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.425
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0090.003
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.003
Science and technology studies0.0060.004
Scholarly communication0.0010.001
Open science0.0020.000
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 head0.108
GPT teacher head0.362
Teacher spread0.254 · 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

Classification

machine, unvalidated

Machine predicted; both teacher heads agree on what is shown here.

Study designQualitative
Domainnot available
GenreEmpirical

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".

Quick stats

Citations2
Published2022
Admission routes3
Has abstractyes

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