L’enseignement de la blockchain pour les étudiants en comptabilité : état des lieux et leçons issues du Top 50 mondial des universités.
Bibliographic record
Abstract
La Blockchain est présentée comme une technologie disruptive en comptabilité, mais les applications concrètes tardent à se développer et à se généraliser. Une raison probable est le niveau de formation des professionnels à cette innovation, ce qui conduit à questionner comment s’enseigne la blockchain dans les universités. Cette recherche étudie les curricula des universités du Top 50 mondial (classement de Shanghai). Il apparaît cinq axes de cours : 1) approche métier ; 2) approche double ou triple compétence ; 3) approche entrepreneuriat et développement des affaires ; 4) approche sectorielle ; 5) approche critique et holistique. Nous discutons ces résultats au prisme des théories sociales, et proposons des curricula -types pour chacun de ces axes de cours.
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 imitationNot 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.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.012 | 0.030 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.003 | 0.002 |
| Scholarly communication | 0.006 | 0.006 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.002 | 0.002 |
| Insufficient payload (model declined to judge) | 0.010 | 0.002 |
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 itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
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".