ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.

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Purpose The purpose of this paper is to develop a meta-model that systematically aggregates and organizes research on “partner selection” in interorganizational relationships (IORs), which is scattered across several disciplines, to help future researchers explore various aspects of this control mechanism in a more consistent manner. This paper also aims at critically reviewing each aspect of this control mechanism examined in the prior literature and identifying important research trends. Design/methodology/approach This paper conducts a comprehensive review and in-depth analysis of the key theoretical and empirical research findings on partner selection in IORs by identifying 172 papers across 46 journals that specifically discuss this control mechanism. A meta-model approach is adopted to review and identify the shortcomings in extant research and provide guidance to future researchers on exploring unanswered research questions. Moreover, maps are constructed using the Luft and Shields’s (2003) approach to graphically present the causal-model forms examined in this topic area. Findings This meta-model shows how the research on partner selection in IORs is scattered across different disciplines, resulting in its inconsistent evolution with researchers, in many cases, not being able to effectively synthesize contributions from fields that are not their own or not closely allied. The causal-model forms also enable rapid tracing of what has been researched. Originality/value There has been considerable research on control mechanisms in IORs till date. However, “partner selection,” which is an important control mechanism, has received little attention and is often neglected. To the best of the author’s knowledge, this paper is the first to develop a meta-model to consolidate knowledge on this topic that is important for further advancement of research.

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Background : Open tibial fractures are notorious fractures because the open wound leaves us with limited options and means multiple operations with long intervals for the patient. The usual method of treatment of contaminated, late presenting and complicated fractures is a temporary external fixator followed by conversion into a costly definitive procedure once the wound has healed. The secondary definitive procedure also means extra cost in an already economically stressed patient.In our set up we have to often let patients leave with a plaster cast after removing the external fixator for economic constrains. Per cetaceous autologous bone marrow injection while the patient is on external fixator is one alternative that we have tried to deal with this problem hoping for a primary union without any costly intervention. Materials and methods : We had 42 cases of open tibial fractures which were treated with external fixator and per cutaneous bone marrow injection while 38 other cases which were used as control with only the external fixator and no injections. We included open fractures of only Gustilo Anderson type II,IIIA and B for our study. Study was conducted between period of June 2012 and December 2013 at SBKS medical college . Results : In group one, 34 of the 42 patients had a radiological union before 12 weeks while another 2 in 16 weeks. For group 2 , only 16 of the 38patients had radiological union at 12 weeks and no more at 16 weeks. The average time of union for group 1 was 10 weeks while of group 2 was 12 weeks .Function of the union cases of both the groups was similar in all aspects including distance of walking and ability to carry out daily activities. Conclusion : Per cutaneous autologous bone marrow injections are cheap , easily available and successful alternative to a secondary procedure for open tibial fractures on external fixators.