Accounting and Marketing Views on the Use of and Importance of Management Accounting Techniques and Their Effects on Organisational Performance
Why this work is in the frame
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Bibliographic record
Abstract
This paper analyses the frequency of use and perceived importance of selected management accounting techniques as reported by senior accounting and marketing executives of large Canadian companies. For both groups, traditional techniques are more commonly used and considered more important, whereas contemporary techniques are noticeably less widely used and considered less important. There is a general agreement between the two groups on the techniques most frequently used and having the highest perceived importance. However, there are a number of techniques for which the frequency of use and perceived importance differ significantly between them. No strong relationships between management accounting techniques and organisational performance were found; however, the evidence suggests that use of traditional techniques may have more effect on performance than use of contemporary techniques.
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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 | 0.006 | 0.004 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.002 | 0.000 |
| Bibliometrics | 0.000 | 0.003 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.001 | 0.004 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| 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