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Applied and bridge studies study record
Decision Accounting & records

Decision Accounting as a Report-Incentive Mechanism

CONTENT · Archive pendingSTATUS · Manuscript in progressSSRN · Not yet posted
Archive pending: this older foundational companion record is being superseded by the current top-100 core route. Treat the Decision Accounting papers, Missing System Theory papers, System Asset Pricing Model welfare ledger, and active core records as the production source of truth; use this record only as historical source material.
Open teaching deckSSRN — not yet postedPublication record
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
Field 17 is treated as a verifiable report, not as a rhetorical disclosure field. The core condition is pL >= kappa: expected sanction must cover recording cost. The unpredictable-reader property makes the detection probability harder for the writer to game. The result separates DA from Myerson-Satterthwaite's private-value impossibility.
WHAT'S NEW · Field 17 is treated as a verifiable report, not as a rhetorical disclosure field. The core condition is pL >= kappa: expected sanction must cover recording cost. The unpredictable-reader property makes the detection probability harder for the writer to game. The result separates DA from Myerson-Satterthwaite's private-value impossibility.
Archive pending
Archive pending: this older foundational companion record is being superseded by the current top-100 core route. Treat the Decision Accounting papers, Missing System Theory papers, System Asset Pricing Model welfare ledger, and active core records as the production source of truth; use this record only as historical source material.
Use the theorem, source chapters, or teaching deck tabs for this work while the public summary is reconciled.