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Record W4387021100 · doi:10.18280/ijsdp.180926

Accounting and Auditing Time Management: A Model for Enterprise Sustainable Development Planning

2023· article· en· W4387021100 on OpenAlexvenueno aff
Уляна Ніконенко, Diana Maksymenko, Vasyl Holovachko, Yaroslav Golubka, Olga Guk

Bibliographic record

VenueInternational Journal of Sustainable Development and Planning · 2023
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting and Organizational Management
Canadian institutionsnot available
Fundersnot available
KeywordsAuditBusinessSustainable developmentAccountingManagement accountingOperational auditingProcess managementEnvironmental planningEnvironmental resource managementEnvironmental scienceInternal auditPolitical science

Abstract

fetched live from OpenAlex

The primary objective of this article is to enhance the efficiency of the time management model within the accounting and auditing system while focusing on sustainable development planning.The subject of study is the sustainable development planning system of a single enterprise.The scientific goal entails formulating a model for the information functional base of time management within the accounting and auditing system, and directing efforts towards planning the sustainable development of the enterprise.The research methodology employs a contemporary method for forming structural models of information security within modern systems for sustainable development planning.This method incorporates the use of a graphical language to model functional blocks.The outcome of this research presents two pivotal structural models of the information base for time management in the accounting and auditing system and the planning for the sustainable development of the enterprise.These models represent functional blocks in the formation of an information base within the context of sustainable development.The innovativeness of the research results is manifested through the methodical approach to modeling the increase in the efficiency of time management in the accounting and auditing system, and planning the sustainable development of an enterprise.This approach, due to its novel application within the realm of time management, is deemed innovative in the article.The study, however, is limited by considering only the specifics of the sustainable development planning system of a single enterprise.Prospects for further research include broadening the modeling of time management in the accounting and auditing system, and planning the sustainable development of the enterprise.

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)0.002
metaresearch head score (Gemma)0.003
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 score0.012
Threshold uncertainty score0.025

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0020.003
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0000.001
Bibliometrics0.0020.003
Science and technology studies0.0010.002
Scholarly communication0.0060.006
Open science0.0020.002
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0060.001

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 head0.012
GPT teacher head0.234
Teacher spread0.221 · 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

Citations5
Published2023
Admission routes1
Has abstractyes

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