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Record W4390989835 · doi:10.5267/j.ijdns.2023.11.010

The contemporary management accounting practices adoption in the public industry: Evidence from Jordan

2024· article· en· W4390989835 on OpenAlexvenueno aff
Ghaleb Abu Rumman, Abdel Rahman Alkhazali, Shemseddine Ethani Barnat, Saleem Alzoubi, Hanady Al-Zagheer, Mahmud Agel Abu Dalbouh, Mohammad Haider Alibraheem, Ahmad Y. A. Bani Ahmad, Saddam Rateb Darawsheh

Bibliographic record

VenueInternational Journal of Data and Network Science · 2024
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicIslamic Finance and Banking Studies
Canadian institutionsnot available
Fundersnot available
KeywordsAccountingPublic sectorManagement accountingBusinessPublic accountingNew public managementProject accountingPublic relationsAccounting information systemPositive accountingFinancial accountingPolitical scienceAudit

Abstract

fetched live from OpenAlex

The present study examines the effect of variables on contemporary management accounting practices' adoption in the public sector. The present research further investigates the relationship between the uptake of contemporary management accounting practices and organizational performance and change. 520 surveys were mailed to the public sector in Jordan to gather data, which was subsequently analyzed employing SEM. The findings of the research indicate that there are substantial relationships between accounting staff qualifications and management accounting practices. Results indicate that modern management accounting practices could help public sector practitioners enhance performance and promote organizational change. The investigation offers concrete insight into the public sector's uptake of management accounting practices. The research conducted offers a field study of the impact of implementing a suite of management accounting practices in the public sector.

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)0.005
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesScholarly communication
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.619
Threshold uncertainty score0.998

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0050.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0030.009
Open science0.0020.001
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 head0.094
GPT teacher head0.340
Teacher spread0.246 · 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

Citations7
Published2024
Admission routes1
Has abstractyes

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