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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 machine prediction

Teacher imitation

Not 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.

metaresearch head score (Codex)0.004
metaresearch head score (Gemma)0.008
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Editorial · Consensus signal: none
Teacher disagreement score0.931
Threshold uncertainty score0.503

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0040.008
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0160.020
Science and technology studies0.0070.003
Scholarly communication0.0140.003
Open science0.0020.002
Research integrity0.0040.003
Insufficient payload (model declined to judge)0.0260.004

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; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreEditorial

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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