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Record W4322624147 · doi:10.2308/issues-2022-089

Diversity, Equity, and Social Justice in Accounting Education

2023· article· en· W4322624147 on OpenAlexaff
Alessandro Ghio, Nicholas McGuigan, Oscar Jerome Stewart, Meredith Tharapos, Lynette I. Wood

Bibliographic record

VenueIssues in Accounting Education · 2023
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting Education and Careers
Canadian institutionsUniversité Laval
Fundersnot available
KeywordsEquity (law)Social justiceSociologyDiversity (politics)Socioeconomic statusEthnic groupGender studiesJust societyEconomic JusticeSalientCriminologyPolitical scienceLawDemographyPoliticsAnthropology

Abstract

fetched live from OpenAlex

ABSTRACT Diversity, equity, and social justice are now ever more salient for organizations as we all grapple with how to create a more just, compassionate, and humane world. The accounting profession, with its traditional norms and practice, is no stranger to decades of discrimination, which has proven challenging to address despite visible outcomes of victimization and marginalization of multiple groups (Hammond 1995; Annisette 2003; Anderson-Gough, Grey, and Robson 2005; Carmona and Ezzamel 2016; Rumens 2016; Rosenthal 2019; Brown-Liburd and Joe 2020). Marginalized groups include, for example, people from historically oppressed racial, religious, ethnic, and cultural backgrounds; people of nonconforming gender or noncisgender and of nonheterosexual orientations; people with disabilities; and people from low socioeconomic backgrounds and their intersections.

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)0.007
metaresearch head score (Gemma)0.011
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: Theoretical or conceptual
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.015
Threshold uncertainty score0.063

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0070.011
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.002
Science and technology studies0.0140.031
Scholarly communication0.0150.007
Open science0.0010.019
Research integrity0.0020.004
Insufficient payload (model declined to judge)0.0100.000

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 head0.032
GPT teacher head0.337
Teacher spread0.305 · 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 designTheoretical or conceptual
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

Citations14
Published2023
Admission routes1
Has abstractyes

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