{"version":"https://jsonfeed.org/version/1.1","title":"Integrated Value Architecture Research","home_page_url":"https://integratedvaluearchitecture.com","feed_url":"https://integratedvaluearchitecture.com/feed.json","description":"Working papers, standards, canonical concepts, and public research from Integrated Value Architecture.","authors":[{"name":"Evan Foster","url":"https://integratedvaluearchitecture.com/about"}],"language":"en-US","items":[{"id":"https://integratedvaluearchitecture.com/publications/internal-governance-monopoly","url":"https://integratedvaluearchitecture.com/publications/internal-governance-monopoly","title":"Internal Governance Monopoly: A Working Concept for Structural Failure in Modern Organizations","summary":"Complete abstract, citation, DOI, and research record for Internal Governance Monopoly, Evan Foster's working paper on concentrated internal decision authority and structural failure.","content_text":"Most organizations do not fail because people stop trying or leaders stop caring about the work. They fail because too much decision authority ends up within the same organizational structure, usually the same office, the same department or the same role. These condensed structures decide what matters, what gets tracked and what is reported both internally and externally. Work that should be handled across the organization keeps landing in the same narrow lane. This results in slowed decisions, extra work, and ultimately burnout or migration. Exceptional staff and leaders leave while the organization treats that as a staffing or execution problem. However, it is the structure of the organization itself that produces that strain. Internal governance monopoly is the name used for that condition. It exists when too much authority inside an organization is concentrated in one part of the structure. This begins shaping the work far beyond what is appropriate or efficient. Once that happens, the organization creates extra work just to keep functioning in the same manner. Issues that should be handled directly must be translated first. Requests are rerouted through the default lane while delays continue to accrue. A perpetually increasing amount of work depends on the same few players to keep the organization moving. Public agencies, nonprofits and firms all develop this pattern. Financial dominance is the most common form because finance predominantly holds formal authority both inside and outside the organization. However, finance is not the problem. They are partners within the same organization at odds due to a convergence of power that should not exist. Finance is forced to carry decisions and reporting burdens that should not have landed there in the first place. The deeper problem is that the kinds of work and value that were never given standing end up being passed through and being translated by finance in order to count. Burnout, turnover, rework and chronic overload usually start within this concentrated organizational structure. Capacity, coordination and execution are all impacted. The problem is getting harder to overlook as reporting demands continue to widen and AI increases pressure on organizations to produce clear evidence. This paper introduces internal governance monopoly as a working concept for naming the problem and building a better way to structure internal organizational authority.","date_published":"2026-04-03T00:00:00Z","date_modified":"2026-07-10T00:00:00Z","authors":[{"name":"Evan Micheal Foster","url":"https://integratedvaluearchitecture.com/about"}],"tags":["internal governance monopoly","financial dominance","governance architecture","organizational design","decision authority","reporting structures","structural failure","accountability","organizational theory","multi-ledger governance"]},{"id":"https://integratedvaluearchitecture.com/publications/beyond-financial-dominance","url":"https://integratedvaluearchitecture.com/publications/beyond-financial-dominance","title":"Beyond Financial Dominance: A Multi Ledger Architecture for Modern Organizational Performance","summary":"Complete abstract, citation, DOI, and research record for Beyond Financial Dominance, Evan Foster's working paper introducing Integrated Value Architecture and its five-ledger model.","content_text":"Contemporary organizations operate in environments characterized by complexity, interdependence, and rapid information flows, yet most continue to rely on accounting architectures developed for industrial-era production systems. Traditional financial accounting was designed to satisfy external reporting requirements and gradually evolved into an internal performance regime that favors financial indicators over other forms of organizational value. Research across management accounting, organizational behavior, and financialization demonstrates that this single-ledger architecture produces systematic distortions, including the concentration of decision rights, the marginalization of cross-functional expertise, and the underinvestment in capacity, learning, and long-term organizational health. These distortions are not isolated but structural, emerging predictably from the dominance of financial metrics in internal governance systems. This white paper introduces Integrated Value Architecture (IVA), a multi-ledger accounting and performance framework that addresses these structural limitations. IVA expands the accounting architecture to include five ledgers capturing financial performance, operational quality, organizational capacity, externalities and equity, and learning and innovation. The framework integrates these ledgers into a coherent performance system supported by a governance model that distributes interpretive authority across functions. IVA contributes to ongoing debates in accounting and governance by offering a structural mechanism for reducing financial dominance, improving decision quality, and aligning performance systems with traditional organizational demands. The framework provides leaders with a more comprehensive representation of value creation and supports the development of resilient, equitable, and strategically coherent organizations.","date_published":"2026-01-12T00:00:00Z","date_modified":"2026-07-10T00:00:00Z","authors":[{"name":"Evan Micheal Foster","url":"https://integratedvaluearchitecture.com/about"}],"tags":["financial dominance","multi-ledger accounting","Integrated Value Architecture","organizational performance","management accounting","governance architecture","nonfinancial value","decision rights"]},{"id":"https://integratedvaluearchitecture.com/everything-is-context","url":"https://integratedvaluearchitecture.com/everything-is-context","title":"Trash was a capacity problem.","summary":"Why information became trash under human cognitive limits, how AI changes the carrying cost of context, and why the five IVA ledgers remain the human governance interface.","content_text":"Organizations discarded information because people could not preserve, retrieve, compare, and interpret all of it. AI changes that constraint. IVA starts from a different rule: everything is context.","date_published":"2026-07-10T00:00:00Z","date_modified":"2026-07-10T00:00:00Z","authors":[{"name":"Evan Foster","url":"https://integratedvaluearchitecture.com/about"}],"tags":["Human-AI governance","Organizational memory","Information architecture"]},{"id":"https://integratedvaluearchitecture.com/structural-accounting","url":"https://integratedvaluearchitecture.com/structural-accounting","title":"Accounting for the conditions that determine whether the organization can function.","summary":"Structural accounting is IVA's method for recognizing persistent operational, capacity, learning, and external conditions as evidence-backed positions without converting them into money.","content_text":"Structural accounting gives persistent nonfinancial assets and liabilities a governed record before their consequences appear as cost, delay, turnover, failure, or public exposure.","date_published":"2026-07-10T00:00:00Z","date_modified":"2026-07-10T00:00:00Z","authors":[{"name":"Evan Foster","url":"https://integratedvaluearchitecture.com/about"}],"tags":["Structural accounting","Nonfinancial value","Organizational performance","Governance architecture"]},{"id":"https://integratedvaluearchitecture.com/standard","url":"https://integratedvaluearchitecture.com/standard","title":"The architecture is public. The operating methods stay protected.","summary":"The canonical public page for the Integrated Value Architecture Governance Architecture Standard, Version 1.1, published in 2026.","content_text":"IVA Standard v1.1 defines five independent ledgers, recognition and valuation requirements, structural events, registers, reporting cadence, governance roles, conformance concepts, and a micro-entity tier.","date_published":"2026-07-10T00:00:00Z","date_modified":"2026-07-10T00:00:00Z","authors":[{"name":"Evan Foster","url":"https://integratedvaluearchitecture.com/about"}],"tags":["IVA Standard v1.1","Normative requirements","Conformance"]},{"id":"https://integratedvaluearchitecture.com/research-agenda","url":"https://integratedvaluearchitecture.com/research-agenda","title":"What changes when the organization no longer has to throw context away?","summary":"IVA's research agenda for total organizational context, financial dominance, structural accounting, five-ledger governance, institutional memory, and human-AI decision legitimacy.","content_text":"IVA's next research questions sit at the intersection of organizational cognition, accounting architecture, institutional authority, machine memory, evidence, and human accountability.","date_published":"2026-07-10T00:00:00Z","date_modified":"2026-07-10T00:00:00Z","authors":[{"name":"Evan Foster","url":"https://integratedvaluearchitecture.com/about"}],"tags":["Research agenda","AI-era governance","Structural accounting"]},{"id":"https://integratedvaluearchitecture.com/glossary","url":"https://integratedvaluearchitecture.com/glossary","title":"The IVA glossary: one public language for the architecture.","summary":"Canonical definitions for Integrated Value Architecture, five-ledger governance, structural accounting, SVUs, Internal Governance Monopoly, Decision Readiness, VBOs, and Rule 52.","content_text":"Each definition links to the maintained canonical page where the concept, evidence boundary, relationships, and practical consequences are explained in full.","date_published":"2026-07-10T00:00:00Z","date_modified":"2026-07-10T00:00:00Z","authors":[{"name":"Evan Foster","url":"https://integratedvaluearchitecture.com/about"}],"tags":["IVA glossary","Organizational governance terms","Five-ledger architecture","Structural accounting definitions"]}]}