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Revolutionizing Finance and Accounting Through AI-Driven Decision Making

2025· book-chapter· en· W4408189433 on OpenAlex
S. Vaishnavi, J. Shobana, R. Renugadevi, Sakkaravarthi Ramanathan, K. Arthi, A. V. Kalpana

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenuePractice, progress, and proficiency in sustainability · 2025
Typebook-chapter
Languageen
FieldComputer Science
TopicBlockchain Technology Applications and Security
Canadian institutionsVanier College
Fundersnot available
KeywordsAccountingBusinessComputer science

Abstract

fetched live from OpenAlex

In today's context, accounting and finance are increasingly crucial for driving economic development, impacting both national economies and individual businesses. Accounting serves as a vital business language, offering stakeholders essential information for decision-making and reflecting managers' fiduciary duties. Its role has evolved beyond financial reporting to encompass enterprise management aspects such as forecasting, analysis, control, and decision-making. Meanwhile, investors rely on financial data to assess companies. In contrast, finance facilitates capital access for individuals and enterprises, optimizing asset allocation among investors and improving resource allocation efficiency. Despite these significant contributions to economic growth, the accounting and finance sectors face various challenges and bottlenecks that demand attention and resolution.

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.

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)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow)
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 score0.843
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0010.001
Scholarly communication0.0000.001
Open science0.0010.001
Research integrity0.0010.001
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 head0.009
GPT teacher head0.306
Teacher spread0.297 · 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