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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 OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

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.

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)0.002
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.102
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.002
Science and technology studies0.0010.000
Scholarly communication0.0010.003
Open science0.0010.003
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

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