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Applied and bridge studies study record
Decision Accounting & recordsDecision Accounting (DA-1)
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.
Reading βW
βW means annual system-welfare loss divided by annual industry revenue Π. Revenue is the denominator, never profit, earnings, or net income; ΔW and Π must use the same domain, same time period, and same activity boundary. See the βW methodology manual.
Contribution — what this adds to the conversation
Contributes a formal theorem chain (six theorems) with axioms and falsification conditions. Bridges game theory, institutional design, and regulatory policy. Provides a testable framework for empirical validation.
WHAT'S NEW · Formalizes the concept of mandatory precommitment records with seventeen fields, proving that Field 17 (SYSTEM WELFARE) cannot emerge from bilateral governance. Novel integration of game theory, record completeness, and welfare legibility.
Decision Accounting (DA) is a game-theoretic framework that requires mandatory precommitment records with seventeen fields before material decisions. Field 17 (SYSTEM WELFARE) forces institutions to document the effect on the broader system, closing the structural exclusion that produces Hollow Wins. Six theorems prove that DA reduces the equilibrium set and shifts outcomes away from welfare-negative decisions. Case studies of Boeing 737 MAX, Purdue Pharma, Silicon Valley Bank, and Volkswagen illustrate welfare betas from 0.8 to 167.