What the research program contributes—and what the evidence currently supports.
This page is the status authority for the program’s strongest public artifacts. It separates an externally published article, a reproducible working paper, open specifications, proposed theory, educational infrastructure, and quarantined numerical work.
Canonical public record: https://decisionaccounting.org/research/
Working paper · reproducible package
Standardize the Record, Not the Reader
A computational experiment in a corrected Calvano algorithmic-pricing environment. The public package contains code, saved treatment cells, robustness checks, figures, a compute audit, licenses, and checksums. Evidence production and forecast scoring leave pricing unchanged in this implementation; outcome-contingent restrictions change conduct at the higher intensities tested. The rejected-alternatives and several-reader additions report nulls because their implemented triggers do not activate. The public record lists no journal submission, acceptance, or independent replication.
A 17-field pre-decisional record for preserving evidence, authority, uncertainty, predictions, alternatives, affected stakeholders, system-welfare reasoning, and reconsideration conditions. The Calvano experiment supports a narrower proposition: producing evidence and making evidence consequential are distinct mechanisms. Durable filing, field performance, privacy, interoperability, legal use, and production cost remain open pilot questions.
The frozen public Laboratory contains 22 claims across eight families, with assumptions, formal statements, proof material, objections, boundaries, relationships, and teaching cards. Its status authority records zero verified theorems. A theorem name or formal statement is an author-proposed research object until the exact same-hash verification evidence exists.
An 18-chapter public curriculum connected to papers, studies, countries, glossary entries, objections, proofs, tools, reforms, and 3,157 source-grounded learning cards. Section practice and progress persistence are public learning infrastructure. The Academy is not an accredited institution, and this site reports no independent learning-outcome evaluation.
The conceptual ratio and qualitative domain program remain public. Domain point estimates, intervals, ranks, and the portfolio aggregate are withheld while source boundaries, distributions, dependence assumptions, and exact result receipts are re-estimated. Paper scores and self-ratings do not establish empirical or theorem verification.
A co-authored article by Avner Arbel, Steven A. Carvell, and Erik Postnieks published in Harvard Business Review, May–June 1988, pages 124–136. It is the clearest externally published item on the public record. It predates and does not independently validate the current Decision Accounting research program.