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Record W4408256251 · doi:10.5267/j.dsl.2024.12.007

The effect of main characteristics of accounting information on supply chain performance, empirical study in Saudi Arabia

2025· article· en· W4408256251 on OpenAlex

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.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueDecision Science Letters · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicManagement and Optimization Techniques
Canadian institutionsnot available
FundersPrince Sattam bin Abdulaziz University
KeywordsBusinessSupply chainAccounting information systemEmpirical researchAccountingEnvironmental economicsIndustrial organizationMarketingEconomicsMathematicsStatistics

Abstract

fetched live from OpenAlex

The study explored the influence of the main dimensions of accounting information (AI) relevance and reliability on supply chain performance (supply chain exchange information, supply chain collaboration, supply chain integration) at Noon e-commerce companies in Saudi Arabia. The researcher followed the descriptive analytical approach to describe the study variables based on previous studies and explore the study gap. The study adopted a questionnaire, of which 170 were collected. The data was analyzed using partial least squares (PLS) through structural equation modeling (SEM). The results indicated a positive effect of the relevance and reliability of AI on the dimensions of SC performance (SC exchange information, SC collaboration, SC integration), there is a positive effect of the reliability of AI on the dimensions of supply chain performance (SC exchange information, SC integration) and a negative effect of the reliability of AI on the SC collaboration parties. These results clarified the value and benefit of accounting information in improving supply chain performance.

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)0.004
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: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.075
Threshold uncertainty score0.310

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0040.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.002
Science and technology studies0.0000.000
Scholarly communication0.0000.002
Open science0.0010.000
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 head0.009
GPT teacher head0.272
Teacher spread0.263 · 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