Standard Set Research Articles

Employee treatment and annual report readability

PurposeIn this study, we examine the relation between employee treatment and annual report readability, which is measured as a reading difficulty score.Design/methodology/approachWe use regression analysis to explore the impact of employee treatment on annual report reading difficulty.FindingsWe find a significant negative relation between employee treatment and reading difficulty, which suggests that annual reports of firms with better employee treatment are easier to read and understand (i.e. more readable).Originality/valueOur study contributes to a more thorough knowledge of annual report readability and our findings may be of relevance to accounting standard setters and investors.

A Systematic Review of Social Sustainability Indicators for Water Use along the Agricultural Value Chain

The concept of sustainable water use serves as an indicator of environmental, economic, and social pressure on freshwater resources globally; however, the social element of sustainability is not well researched within water-consumption studies. The objective of this paper is to consider the current state of the literature on social sustainability indicators for water use in agriculture, as well as to describe the social (people) element of sustainability and establish water use as an element of society. By combining viewpoints, systematic literature reviews address research topics with a strength that no single work can have. From 314 papers published between 2013 and 2023, 42 papers were eligible for the review. This work employed a mixed-methods approach that included a systematic review following the (PRISMA) framework, scientific mapping through VOSviewer software (version 1.6.19), thematic reviews, and a review of the grey literature retrieved from artificial intelligence and deep learning technologies. The findings indicate that social sustainability indicators are based on environmental indicators. There are no set standards for what to consider as a social indicator of water use or for how these indictors can be measured. Life-cycle assessment and water-footprint assessment frameworks have shown progress with indicators that capture the social value of water such as productivity-reducing externalities, equity, and jobs per cubic metre of water.

Does the presence of invitees in the audit committee impact firm value? Evidence from India

PurposeSection 177 of the Company Act 2013 and Regulation 18 of the Listing Obligations and Disclosure Requirements 2015 allow the audit committee to invite firm executives to participate in the audit committee meetings. In this study, we investigate the negative impact of the presence of invitees in the audit committee on firm value.Design/methodology/approachThe study uses the Propensity Score Matching and Difference-In-Difference methodology (henceforth, PSM-DID) to establish a causal relationship between the presence of invitees and firm value. The final sample consists of 24,232 firm-year observations representing 4,493 distinct firms from 2016 to 2021. We also address the endogeneity and autocorrelation issues using the system-generalized method of moments (henceforth, GMM) as a robustness test.FindingsWe find that the presence of invitees in the audit committee decreases the firm value because investors consider this an alarming signal. We further find that the firms, audited by the Big 4, do not experience a decrease in firm value due to higher audit quality, whereas the firms with high promoter ownership experience a decrease due to the presence of agency cost.Originality/valueWe contribute to the literature on firm value and strengthen the literature on the importance of good governance in a developing nation using the signalling theory. This study adds to the understanding of firm value. The findings have implications for management literature and are valuable for policymakers and standard setters in evaluating the impact of disclosures in the capital market. The managerial implications emphasize the need for careful consideration of invitees in audit committees, considering industry, regulatory environment, and firm goals. Firms are advised to assess the benefits and costs, monitor the impact regularly, and strengthen internal controls.

Is the accounting curricula keeping up with sustainability development?

ABSTRACT There is continuing demand from practitioners, standard setters, and regulators for accountants to have the knowledge and competencies to contribute to sustainable business practices, reporting, and assurance. Educators at all levels of the accounting curricula have a responsibility to upskill. This research examines the extent of sustainability education among all levels of accounting curricula. Publicly available course information at three levels in New Zealand – secondary school, university, and professional accounting – was analysed using content analysis. The research finds a lack of sustainability education at all accounting curricula levels, with uneven coverage that is focused on sustainability broadly with questionable breadth and depth. This inconsistency among accounting educators results in accounting graduates with varied exposure to sustainability. This research calls for collective responsibility and collaborative leadership among educators, professional accounting bodies, practitioners, standard setters, regulators, and society to ensure sustainability education keeps pace with the development of sustainability accounting practice globally.

The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda

Purpose This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors consider the relationships between the ISSB and other standard setters, regulators, practitioners and stakeholders, and develop a comprehensive research agenda. Design/methodology/approach The authors review and critically analyse academic and practitioner publications alongside the ISSB’s workplans to identify the themes impacting the future of the ISSB and to develop a research agenda. Findings Three key themes emerge from the authors’ analysis that are likely to influence the future of the ISSB: the jurisdiction and scope of the ISSB – how far its influence is likely to extend, both geographically and conceptually; the ongoing legitimacy challenge the ISSB is facing in terms of setting an agenda for sustainability reporting; and the “capture” of sustainability reporting by influential stakeholders including capital providers. Originality/value The formation of the ISSB is critical to the future of sustainability reporting. The authors provide a comprehensive and topical overview of the past, present and potential future of the ISSB, highlighting the need for further research and providing a research agenda that addresses outstanding questions in the field.

Air and Water Quality Indexing and Environment Monitoring

The current state of the environment continues to be a pressing global matter resulting from various human activities that release harmful substances posing a threat to living beings. To combat this issue advancements in technology have paved the way for the creation of an Internet of Things (IoT) based Water and Air Quality Monitoring System providing real-time data on environmental conditions. Through web and mobile applications individuals can easily access this system and view graphical representations of water and air quality readings. This innovative system involves sensor nodes strategically placed in different locations collecting field data and evaluating it against the set standards in India. For water monitoring sensors such as the Turbidity Sensor PH Sensor DHT 11 and TDS Sensor are utilized while for air quality the DHT11 sensor MQ-7 sensor and MQ-135 sensor play a crucial role. With this advanced monitoring system timely and accurate information on the state of the environment can be obtained aiding in taking necessary measures to combat pollution

A review of research performed on the approach to the subsequent measurement of goodwill

Orientation: By taking stock of goodwill accounting literature, the article identifies key themes and highlights the lack of innovation in goodwill and intangibles’ accounting evolution.Research purpose: This article suggests pure grounded theory research is required to develop a novel perspective on goodwill accounting.Motivation for the study: Little progress has been made to overcome the dated issues related to goodwill impairment necessitating a genuinely fresh approach.Research approach/design and method: A search was performed on the Scopus Database and all sources containing a combination of ‘goodwill’ and ‘impairment’, ‘amortisation’ or ‘depreciation’ in the title, abstract or keywords were extracted. A total of 231 sources from 1990 to 2022 are analysed. These are coded with the support of a content analysis and a bibliometric analysis.Main findings: This research identifies the dominance of positivist quantitative research and financial economics as a key issue that may be holding back progress on the subsequent treatment of goodwill. The research iterates three core issues, namely: (1) that the impairment-only approach allows too much managerial discretion, (2) an inability to reasonably estimate the useful life of goodwill deters many from supporting goodwill amortisation and (3) sometimes goodwill may be a wasting asset while others may genuinely have an indefinite useful life.Practical/managerial implications: This research may be relevant for standard setters when considering goodwill accounting methods.Contribution/value-add: The research provides insights into existing literature and highlights areas for future accounting research.

Ten tips for effective use and quality assurance of multiple-choice questions in knowledge-based assessments.

Multiple-choice questions (MCQs) are the most popular type of items used in knowledge-based assessments in undergraduate and postgraduate healthcare education. MCQs allow assessment of candidates' knowledge on a broad range of knowledge-based learning outcomes in a single assessment. Single-best-answer (SBA) MCQs are the most versatile and commonly used format. Although writing MCQs may seem straight-forward, producing decent-quality MCQs is challenging and warrants a range of quality checks before an item is deemed suitable for inclusion in an assessment. Like all assessments, MCQ-based examinations must be aligned with the learning outcomes and learning opportunities provided to the students. This paper provides evidence-based guidance on the effective use of MCQs in student assessments, not only to make decisions regarding student progression but also to build an academic environment that promotes assessment as a driver for learning. Practical tips are provided to the readers to produce authentic MCQ items, along with appropriate pre- and post-assessment reviews, the use of standard setting and psychometric evaluation of assessments based on MCQs. Institutions need to develop an academic culture that fosters transparency, openness, equality and inclusivity. In line with contemporary educational principles, teamwork amongst teaching faculty, administrators and students is essential to establish effective learning and assessment practices.

Biography of Pandit Divi Gopalacharlu: A revolutionary reformer of Ayurveda in preindependent India

Abstract Pandit Divi Gopalacharlu was a legendary Ayurvedic physician who provided valuable service to Ayurveda and made a remarkable contribution to the upliftment of Ayurveda. His primary education and Sanskrit studies were held in Machalipatnam, and he completed his studies at Mahant school in Tirupati and was conferred with the title “Acharya.” He completed his Ayurveda education at Maharajah’s Ayurveda Oriental School in Mysore. The British Government recruited him as a special plague officer in 1895. He succeeded in curing and controlling the disease. His services were applauded across India for his exceptional contribution and successful management of an emergency epidemiological condition through Ayurveda. Later, he worked as Chief Physician at a free dispensary hospital of Kanyaka Parameswari Devasthanam and Charities. He established the Ashramam of Ayurveda. He started teaching Ayurveda in Telugu and tried to create awareness among people about Ayurveda. He started Ayurvedashrama Granthamala and published nearly 20 Ayurvedic texts. He wrote translations and commentaries in Telugu for the classical Ayurvedic texts. He also started a journal, Dhanvantari, to publish various research outcomes of Ayurveda. He deciphered many inscriptions that had medical importance. He was honored with many awards and worked as the president of many committees. Through Kanyaka Parameswari Devasthanam and Charities, he started a free hospital and Ayurveda college. He established Madras Ayurveda Laboratory and started manufacturing and supplying Ayurvedic medicines all over India. He prepared hundreds of medicines and set standards for the preparations. This article covers his contributions and scholarliness in detail.

Environmental, social and governance and financial performance nexus in South African listed firms

Background: Environmental, social and governance (ESG) factors have become topical in recent years because of climate change existential threat to humanity. There is, however, a limited understanding of how the firm’s ESG efforts affect firm outcomes.Aim: The aim of this study was to investigate the relationship between firm’s ESG indicators and the financial performance.Setting: The sample is drawn from Johannesburg Stock Exchange (JSE) listed companies based on data availability. South Africa is not only plagued by social ills and governance failures, but it is also one of the world’s largest emitters of greenhouse gases, making it an ideal laboratory for studying the ESG and firm performance nexus.Method: We utilized a dataset spanning the years 2012–2022, covering 67 JSE-listed firms. These panel data were analyzed using the two-step system generalised method of moments (GMM).Results: We found that the disaggregated ESG indexes have a positive, albeit insignificant impact on the financial performance. These findings hold even when financial and non-financial firms are examined separately.Conclusion: Policymakers, including standard setters and regulators, should encourage firms to be sincere on ESG efforts and avoid greenwashing.Contribution: The study employs a relatively robust estimation technique (two-step system GMM) over a relatively long period (2012–2012). Furthermore, the sectoral analysis of financial and non-financial firms adds to the body of literature and policy development.

THE PUNITIVE POWER OF INDEPENDENT ADMINISTRATIVE AUTHORITIES: FOCUS ON FINANCIAL AND TAX VIOLATIONS (A COMPARATIVE STUDY)

Background: In France, some independent administrative authorities have been granted punitive powers concerning violations committed against stated regulatory rules. In this regard, the issue of the accumulation of penalties has been repeatedly raised concerning sanctions imposed by independent administrative authorities and criminal justice penalties. For example, a certain action could be criminalised by virtue of the Penal Law, necessitating a custodial sanction or a fine, while also considered a mere breach under financial and monetary laws, leading to the imposition of a certain financial penalty. This raises the question of whether the infliction of both criminal and administrative sanctions on financial and tax crimes violates the 'ne bis in idem' principle. The French Constitutional Council has addressed this issue extensively; it has banned the accumulation of criminal penalties and administrative sanctions of a punitive nature upon the fulfilment of certain conditions. Interestingly, these conditions did not apply to tax disputes, permitting the accumulation of penalties in this specific field. However, the accumulation of penalties was banned and deemed impermissible in financial markets. Therefore, a major question can be raised: Why has the Constitutional Council adopted two different approaches in those two similar fields? Methods: In pursuit of the research goals, this study employed a combination of comparative, historical, and analytical methodologies. By examining the legal nature of independent administrative authorities, this study conducts a comprehensive examination of relevant legal texts, encompassing constitutional provisions, legislation, and judicial decisions, to analyse the ne bis in idem principle in France. A comparative analysis approach was utilised to compare the rulings of the French Constitutional Council, the French Court of Cassation, and European judicial bodies. Results and conclusions: In various jurisdictions, including France and the EU, the principle of non-accumulation of criminal penalties and administrative sanctions is recognised, yet differences arise in its application. Jurisdictions vary in approach, with some strictly prohibiting accumulation while others allow flexibility based on factors like offence nature and societal interests. The French Constitutional Council sets standards, allowing dual penalties in tax matters but not in finance. Rulings by the French Constitutional Council and Court of Cassation offer insights into applying the principle, revealing complexities in balancing regulatory enforcement and individual rights.

Studi Evaluasi Pengelolaan Kelas pada Pembelajaran Outdoor di Kelas VA SDN 08 Kota Bengkulu

This study aims to evaluate classroom management in outdoor learning at SD Negeri 08 Bengkulu City. This research is an evaluation research using the discrepancy evaluation model. The subjects of this research were VA class teachers and VA class students. Qualitative data were obtained from observation sheets, interviews and documentation. This study uses a qualitative selection of considerations and uses the Miles and Huberman model of analysis techniques. The results show that the arrangement of students and facilities in the implementation of classroom management in learning outside the classroom (outdoor learning) has been successful because it has implemented the set standard. The number of occurrences of each indicator is mostly (5) very good, (4) good, and (3) sufficient. Therefore the implementation of classroom management in learning outside the classroom can be said to have been successful. The implementation of learning outside the classroom (Outdoor Learning) is in accordance with the provisions that are enforced even though there are several descriptors that do not appear.

Development of mechanization of dairy cattle rearing in Russia and the Soviet Union in the first half of the twentieth century

The study aimed to look into how dairy cattle rearing in Russia and the USSR got technical and technological support in the first half of the twentieth century. At the start of the 20th century, two-thirds of Russian agriculture were small peasant farms. They used manual labor and did not need the costly machines. The consolidation of farms was very slow. Yet it laid the foundation for a shift to mechanized livestock production. The First World War, which began in 1914, followed by the Revolution and the Civil War halted for years the technical development of Russia's agricultural production. In late 20s, the Soviet Union already faced the challenge of producing more agricultural goods. This increase could be possible by starting highly mechanized agricultural enterprises. By 1931, “Soyuzselstroy”, an All-Union Agricultural Construction Association, had prepared standard designs of dairy cattle farms for 100 and 200 heads. They provided for mechanization of main processes of cow housing and care. In 1930-1940, scientists and engineers of the All-Union Institute of Mechanization (VIM) and its branches undertook the creation of cattle farming machinery. This period saw the development and manufacture of a number of machines that made livestock farmers labor easier. The work on setting standards for designing the cow barns started. By 1939, VIM had designed a system of machines and test edit in collective farms. The need for specialized organizations to help collective farms to install and put into operation the livestock equipment became evident. At the same time, training of agricultural engineers started in Leningrad, Moscow and other USSR cities. A Decree by the Council of People's Commissars of the Soviet Union dated July 8, 1939, set a delivery plan of machines and units for livestock farming in 1940. Thus, by 1941 the conditions were created for integrated mechanization of main labor-intensive processes in national animal husbandry. Those days agricultural ecology was not in the focus. With no widespread production of mineral fertilizers in place, application of all manure to soil posed no environmental risk.

Current Understanding of Timing of Surgical Repair for Ventricular Septal Rupture following Acute Myocardial Infarction.

Ventricular septal rupture (VSR) is a mechanical issue that can occur following an acute myocardial infarction (AMI) and has a high mortality rate. It requires a comprehensive, team-based approach for prompt diagnosis and maintaining stable blood flow. While the occurrence of VSR has lessened over the past hundred years and advancements have been made in treatment techniques, the mortality rate within 30 days can still surpass 40 percent. Surgery is the primary treatment method. For patients with stable blood flow, it's generally considered safer to perform surgery 4-6 weeks after the AMI to repair the VSR. However, the timing of surgery for patients with early instability in their blood flow is still a topic of debate. There's a lack of set criteria and standards to determine the best time for surgery in patients with VSR following an infarction who have unstable blood flow, especially when considering the use of blood circulation support devices and other techniques for maintaining blood flow that are used in clinical settings. This review outlines the features of different mechanical circulatory support devices utilized in treating VSR, along with the current scoring system designed to direct the treatment approach for VSR patients.

Issues in sustainability reporting assurance: evidence from interviews

Purpose This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA. Design/methodology/approach Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees. Findings APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy. Research limitations/implications SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited. Practical implications Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy. Social implications The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse. Originality/value This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.

Management risk appetite, internal control and corporate financialization

This paper examines the impact of management risk appetite on corporate financialization among non-financial firms listed on the Chinese A-share market over the period 2009–2021. The empirical analysis shows that there is a significant positive relationship between management risk appetite and corporate financialization. In addition, the moderation effect results highlight that firms' internal controls play a negative moderating role between management risk appetite and financialization. These findings have far-reaching implications for regulators, standard setters and corporate governance bodies, as they highlight the need for effective internal control systems to ensure financial stability.

Governance mediation in the era of disruptive technologies: unveiling new perspectives on the risk of material misstatements

Purpose This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity. Design/methodology/approach Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives. Findings The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks. Research limitations/implications The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance. Practical implications This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services. Social implications With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client. Originality/value This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

Using Artificial Intelligence (AI) to Implement Diversity, Equity and Inclusion (DEI) into Marketing Materials: The ‘CONSIDER’ Framework

Diversity, equity and inclusion (DEI) in marketing– defined as the composition of an organisation’s marketing reflects diverse, equitable representation of its consumer base, especially with respect to the use of inclusive, bias-free imagery, language and messaging among underrepresented, underserved and marginalised consumer segments – has led to the advancement of AI-enabled technologies to aid marketers improve the DEI of their marketing materials. To ensure DEI marketing strategies are fully considered and that the use of AI is implemented effectively, we suggest marketers to utilise our CONSIDER framework (comprehend current state, operationalise with openness, nurture dynamic relevance, set standards, involve stakeholders, diversify data, elevate literacy and regular monitoring). We then highlight the pros and cons for using AI to implement DEI into marketing materials and provide several AI-enabled metrics (accessibility, allyship, cultural sensitivity, diversity, gender parity, inclusivity intersectionality and representation) that offer a more objective and quantitative approach for marketers to assess how well they are meeting their DEI goals and identifying gaps in representation to make changes to improve the DEI of their marketing materials.

The use of guidelines development standards in recommendations and guidelines for retinopathy of prematurity

Objective: Our publication aimed to identify and present standards and tools implemented in the development of guidelines for retinopathy of prematurity (ROP). Methods: The results were based on complementary data extraction from records identified in the systematic review of the guidelines for retinopathy of prematurity performed in 2022. We examined the type of evidence used to develop the guidelines, the standards followed by authors in developing guidelines, and the system for classifying scientific evidence quality. The identified standards for guideline development were checked for validity and the methodology for assessing scientific evidence and presenting recommendations was described. Results: Our analysis of twenty-three retinopathy of prematurity guidelines uncovered two standards: World Health Organization Handbook and Setting Standards for the Development of Clinical Guidelines in Paediatrics and Child Health by Royal College of Paediatrics and Child Health (RCPCH). Only two guidelines from India and Latin America followed the WHO handbook and applied the GRADE system for assessing the quality of evidence and recommendations, while the United Kingdom guidelines adhered to the RCPCH standard and SIGN Grading Hierarchy. Conclusion: Our analysis revealed the need for improvement in the process of creating guidelines for retinopathy of prematurity in most countries. We believe that by raising awareness about the tools available to support authors we are able to spread their use as a standard practice.

227 Spine-tuned Natural Language Models and Bespoke Regular Expression Classifiers for Automated Spinal Surgery Registry Development

INTRODUCTION: Surgical research demands the development of clinical registries, often through time-intensive manual chart review. Natural language processing (NLP) may accelerate registry development, and an ideal automatic registry (autoregistry) algorithm would be highly accurate while requiring minimal manual data annotation. NLP approaches including bespoke Regular Expression (RegEx) classifiers and Large Language Models (LLM) possess distinct strengths and weaknesses and have not been compared in the setting of autoregistry development. METHODS: We used an institutional data lake to retrieve 31,502 neurosurgical operative notes. A standardized set of spinal procedures was chosen for inclusion in the autoregistry. 200 manually annotated notes were used for training and testing purposes. RegEx classifiers were engineered to retrieve procedural info from unprocessed notes. A family of 110-million parameter BERT models, including LLM pre-trained on clinical text, was fine-tuned for the same tasks. We also tested a open-source 7-billion parameter LLM chatbot, Vicuna, without fine-tuning. RESULTS: The RegEx classifiers were able to identify spinal procedures and associated vertebral levels in nearly 99% of operative notes. Fine-tuned LLM identified common procedures (e.g. spinal fusion and laminectomy) with greater than 95% accuracy but performed poorly for rarer procedures (e.g. XLIF, corpectomy) and vertebral body identification. Qualitative evaluation of the Vicuna chatbot showed potential for the same tasks, following iteratively refined prompting. CONCLUSIONS: The goal of autoregistry development is to minimize time- and labor-intensive manual chart review. We found that fine-tuned LLM could not match the accuracy and efficiency of the RegEx classifier. However, LLM may be well-suited to expand existing clinical databases that provide a robust training set. Further work combining NLP approaches will attempt to develop a pipeline for autoregistry development from natural language (plain English) queries.