Triple
T4575704
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Accounting Research Bulletins |
E123136
|
entity |
| Predicate | issuedBy |
P29
|
FINISHED |
| Object | American Institute of Certified Public Accountants |
E453757
|
NE FINISHED |
How this triple was built (2 steps)
Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.
NER
Named-entity recognition
gpt-5-mini
Instruction
Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).
Input
Phrase: American Institute of Certified Public Accountants | Statement: [Accounting Research Bulletins, issuedBy, American Institute of Certified Public Accountants]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: American Institute of Certified Public Accountants Context triple: [Accounting Research Bulletins, issuedBy, American Institute of Certified Public Accountants]
-
A.
American Institute of Accountants
chosen
The American Institute of Accountants was the former name of the American Institute of Certified Public Accountants (AICPA), the leading professional organization setting standards and guiding the practice of public accountancy in the United States.
-
B.
Board of Trustees of the Financial Accounting Foundation
The Board of Trustees of the Financial Accounting Foundation is the oversight body responsible for appointing and supervising the standard-setting boards that establish U.S. accounting and financial reporting standards.
-
C.
Accounting Principles Board
The Accounting Principles Board was a former U.S. standard-setting body responsible for issuing authoritative accounting guidelines before being succeeded by the Financial Accounting Standards Board.
-
D.
Committee on Accounting Procedure
The Committee on Accounting Procedure was an early standard‑setting body of the American Institute of Accountants that issued influential guidance on U.S. accounting practices before being replaced by the Accounting Principles Board.
-
E.
Bureau of Accountancy
The Bureau of Accountancy is a division within the New York City government responsible for managing and overseeing the city’s accounting and financial reporting functions.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (3 batches)
The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.
| Step | Stage | Batch ID | Status | When |
|---|---|---|---|---|
| creating | Elicitation | batch_69bd46466c7081909d07f36be2d08804 |
completed | March 20, 2026, 1:06 p.m. |
| NER | Named-entity recognition | batch_69bd58dfe3508190b21836079e951a3c |
completed | March 20, 2026, 2:25 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69bde08756548190bb8433854c3efe01 |
completed | March 21, 2026, 12:04 a.m. |
Created at: March 20, 2026, 1:10 p.m.