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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 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)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.322
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.001
Science and technology studies0.0010.000
Scholarly communication0.0010.002
Open science0.0000.001
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 head0.012
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 teacher head, not a consensus.

Study designNot applicable
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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