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Applied and bridge studies study record
Decision Accounting & recordsDecision Accounting: From Nudge to Guardrail
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
Combines empirical convergence analysis, formal economic theory, and an implementable specification; contributes to agency theory, accountability, and governance literatures.
WHAT'S NEW · First formalization of mandatory pre-decisional documentation as a governance guardrail; resolves a 20-year theoretical obstacle; identifies regulatory convergence undetected for 60 years.
Decision Accounting formalizes a governance architecture requiring structured reasoning documentation before consequential decisions are finalized. The paper shows that 16 regulatory regimes across four continents independently converged on 15 documentation categories, resolves a 20-year theoretical obstacle in accountability theory, and provides an open-source specification. Welfare gains are estimated at amount pending re-estimation–amount pending re-estimation annually through reduced agency costs.