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Record W4399635978 · doi:10.5267/j.dsl.2024.5.004

Detecting the effect of main characteristics of accounting information on sustainable development at Al-Kharj Governorate

2024· article· en· W4399635978 on OpenAlexvenueno aff
Abubkr Ahmed Elhadi Abdelraheem

Bibliographic record

VenueDecision Science Letters · 2024
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicIslamic Finance and Banking Studies
Canadian institutionsnot available
FundersPrince Sattam bin Abdulaziz University
KeywordsSustainable developmentBusinessAccountingEnvironmental planningEnvironmental resource managementEnvironmental economicsGeographyEconomicsPolitical science

Abstract

fetched live from OpenAlex

The study aimed to discover the effect of the main characteristics of accounting information (AI) in achieving sustainable development (SD) in Al-Kharj Governorate by studying the characteristics of (AI) represented in relevance and reliability with independent variables and studying the dimensions of sustainable development (economic, social and environmental). The theoretical and applied study will use the descriptive and analytical approach. Data were collected through a questionnaire distributed to the study sample represented by business organizations in Al-Kharj Governorate. The data is analyzed using structural equation modeling with partial least squares. The expected results of the study are: The relevance of (AI) positively affects the economic dimension of (SD) in Al-Kharj Governorate, the relevance of (AI) positively affects the social dimension of (SD) in Al-Kharj Governorate, the relevance of (AI) positively affects the environmental dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) positively affects the economic dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) no effects on the social dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) no affects the environmental dimension of (SD) in Al-Kharj Governorate.

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)0.003
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Other design · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.855
Threshold uncertainty score0.405

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0030.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0010.000
Scholarly communication0.0000.002
Open science0.0000.000
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 head0.006
GPT teacher head0.223
Teacher spread0.217 · 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.

The models applied no category: nothing in the taxonomy fit this work.
Study designOther design
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

Citations1
Published2024
Admission routes1
Has abstractyes

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