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Applied and bridge studies study record
Decision Accounting & recordsBoard capture and the decision record: why the DA record survives the capture objection
STATUS · Manuscript in progressSSRN · Not yet posted
MECHANISM
Identify the incentive structure and the condition that would falsify the claim.
RULE CHANGE
Read the intervention only after the paper shows how the current payoff space fails to support system welfare.
READER USE
Use the summary to see where private gain creates system exposure, then check the study record.
Contribution — what this adds to the conversation
The capture objection applies to disclosure-only governance but fails against the DA record when implemented as a verification architecture. The captured disclosure game has a bad equilibrium of compliant opacity. Six design conditions make the DA record capture-resistant: pre-decision timing, named fields, costly-to-fake specificity, Gaming Signature Index, automatic audit triggers, and system-welfare accounting. The Stranger Test and Gaming Signature Index are key tools for detecting boilerplate and template similarity.
WHAT'S NEW · The capture objection applies to disclosure-only governance but fails against the DA record when implemented as a verification architecture. The captured disclosure game has a bad equilibrium of compliant opacity. Six design conditions make the DA record capture-resistant: pre-decision timing, named fields, costly-to-fake specificity, Gaming Signature Index, automatic audit triggers, and system-welfare accounting. The Stranger Test and Gaming Signature Index are key tools for detecting boilerplate and template similarity.
The paper defends the Decision Accountability (DA) record against the capture objection from the managerial-power tradition. It argues that while disclosure-only governance can be captured, the DA record survives when implemented as a verification architecture with named fields, costly-to-fake specificity, the Stranger Test, Gaming Signature Index, and automatic audit triggers. The paper formalizes the captured disclosure game and provides design conditions for capture resistance.