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Applied and bridge studies study record
Decision Accounting & recordsMulti-Audience Transparency and the Dissolution of Conformism: General Equilibrium Foundations for Decision Accounting
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
Provides formal economic foundations for Decision Accounting, including five general equilibrium theorems and a constructive resolution of Prat's conformism.
WHAT'S NEW · Proves that heterogeneous multi-principal architecture dissolves conformism, a novel resolution to a 20-year obstacle. Original formalization of GE properties.
The paper gives formal economic foundations for Decision Accounting, proving that multi-audience transparency dissolves the conformism trap identified by Prat (2005). Five general equilibrium theorems characterize adoption dynamics, welfare gains, and cost-of-capital effects.