Capacity Building in Accounting in an Australian University – Lessons for South East Asia
Bibliographic record
Abstract
Consideration is given to the promotion of and barriers to developing the intellectual capital of academics in triple bottom line accounting for countries in South East Asia. A range of considerations that promote intellectual capacity building in accounting are outlined. The main problems associated with development are also outlined. Le but de cet article est d’analyser le pour et le contre de la formation des universitaires en comptabilité, tout en adoptant une vision de responsabilité sociale (ou de Triple Résultat) dans les pays du sud est asiatique. L’auteur discute des moyens nécessaires pour promouvoir le développement de compétences en comptabilité. Il offre aussi une élaboration des problèmes principaux associés au développement.
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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 | 0.007 | 0.005 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.006 | 0.004 |
| Scholarly communication | 0.006 | 0.005 |
| Open science | 0.001 | 0.008 |
| Research integrity | 0.002 | 0.003 |
| Insufficient payload (model declined to judge) | 0.006 | 0.001 |
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".