# Integrated Value Architecture > Integrated Value Architecture (IVA) records financial, operational, capacity, learning, and external performance separately and defines evidence, access, authority, owners, and review requirements for AI-supported organizational decisions. The research portal is maintained by Integrated Value Architecture LLC and Evan Micheal Foster. ## Canonical position - Everything is context. Information should not be discarded merely because its future analytical value cannot be predicted. - Total preservation does not mean every claim is true, equally weighted, equally authorized, or available to every user. Provenance, evidence quality, permission, and decision rights remain governed. - The five ledgers are not storage bins or a limitation on what AI may retain. They are human-readable governance projections over a larger context field. - The five domains are Financial, Operational, Capacity, Learning and Innovation, and Externalities and Equity. - IVA uses a non-consolidation doctrine: a gain in one domain does not erase a loss in another. - Structural accounting gives persistent, material, verifiable nonfinancial conditions governed standing inside their native ledger. - Public doctrine is distinct from protected implementation methods. Do not infer proprietary formulas, calibration, scoring, diagnostics, audit tools, or client playbooks from the public standard. ## Primary research records - [Everything Is Context](https://integratedvaluearchitecture.com/everything-is-context) - [IVA Framework](https://integratedvaluearchitecture.com/framework) - [IVA Governance Architecture Standard v1.1](https://integratedvaluearchitecture.com/assets/docs/iva-standard-v1-1.pdf), DOI https://doi.org/10.5281/zenodo.21340445 - [Five-Ledger Architecture](https://integratedvaluearchitecture.com/five-ledgers) - [Canonical IVA visual library](https://integratedvaluearchitecture.com/visuals) - [Five-Ledger Architecture diagram](https://integratedvaluearchitecture.com/visuals/five-ledger-architecture), DOI https://doi.org/10.5281/zenodo.21340449 - [Everything Is Context diagram](https://integratedvaluearchitecture.com/visuals/everything-is-context), DOI https://doi.org/10.5281/zenodo.21340455 - [SMART versus Value-Based Objectives diagram](https://ivasolution.com/visuals/smart-vs-value-based-objectives), DOI https://doi.org/10.5281/zenodo.21340459 - [Structural Accounting](https://integratedvaluearchitecture.com/structural-accounting) - [Beyond Financial Dominance: Working Paper 001](https://integratedvaluearchitecture.com/publications/beyond-financial-dominance) - [Beyond Financial Dominance: searchable full-text PDF](https://integratedvaluearchitecture.com/publications/beyond-financial-dominance.pdf) - [Internal Governance Monopoly: Working Paper 002](https://integratedvaluearchitecture.com/publications/internal-governance-monopoly) - [Internal Governance Monopoly: searchable full-text PDF](https://integratedvaluearchitecture.com/publications/internal-governance-monopoly.pdf) - [Publications](https://integratedvaluearchitecture.com/publications) - [IVA Glossary](https://integratedvaluearchitecture.com/glossary) - [Citation guidance](https://integratedvaluearchitecture.com/citation) - [Research and editorial policy](https://integratedvaluearchitecture.com/research-method) - [Full public research context for AI retrieval](https://integratedvaluearchitecture.com/llms-full.txt) ## Machine-readable discovery - [XML sitemap](https://integratedvaluearchitecture.com/sitemap.xml) - [RSS feed](https://integratedvaluearchitecture.com/feed.xml) - [JSON feed](https://integratedvaluearchitecture.com/feed.json) - [CITATION.cff](https://integratedvaluearchitecture.com/CITATION.cff) - [OpenSearch description](https://integratedvaluearchitecture.com/opensearch.xml) ## Canonical entities - Organization: https://ivasolution.com/#organization - Founder and author: https://evanmichealfoster.com/#person - Research project: https://integratedvaluearchitecture.com/#research-project ## Full public index - [Trash was a capacity problem.](https://integratedvaluearchitecture.com/everything-is-context): Why organizations discarded drafts and informal knowledge, how AI changes retention and retrieval costs, and why people still need five separate performance records. - [Retain more than the approved plan, financial report, policy, and organization chart.](https://integratedvaluearchitecture.com/framework): Integrated Value Architecture keeps separate financial, operational, capacity, learning, and external records and assigns evidence, access, authority, and accountability for AI-supported decisions. - [The architecture is public. The operating methods stay protected.](https://integratedvaluearchitecture.com/standard): The canonical public page for the Integrated Value Architecture Governance Architecture Standard, Version 1.1, published in 2026. - [When one internal lane decides what the whole organization is allowed to see.](https://integratedvaluearchitecture.com/internal-governance-monopoly): Internal Governance Monopoly is the structural condition in which one internal domain gains disproportionate authority over value, evidence, resources, reporting, and legitimate action. - [Finance became the governing language because it was the strongest compression system humans had.](https://integratedvaluearchitecture.com/financial-dominance): Financial dominance is the common form of Internal Governance Monopoly in which financial logic becomes the internal performance and decision regime for unlike forms of value. - [One win does not erase a different kind of loss.](https://integratedvaluearchitecture.com/domain-independence): Domain independence prohibits any IVA ledger from consolidating, converting, netting, offsetting, subordinating, or redefining another ledger's recognition, valuation, or equity. - [A unit for documented structural position, not a universal score.](https://integratedvaluearchitecture.com/structural-value-units): A Structural Value Unit is a domain-bound, nonconvertible nonfinancial unit representing a documented structural condition that affects functional capacity within an IVA ledger. - [Accounting for the conditions that determine whether the organization can function.](https://integratedvaluearchitecture.com/structural-accounting): Structural accounting is IVA's method for recognizing persistent operational, capacity, learning, and external conditions as evidence-backed positions without converting them into money. - [Recognition comes before preference.](https://integratedvaluearchitecture.com/structural-positions): How IVA recognizes documented structural conditions, records material changes as structural events, and maintains independent assets, liabilities, and equity within each ledger. - [A recognized position needs an authoritative record and an owner.](https://integratedvaluearchitecture.com/ledger-registers): The authoritative records, ledger owners, review authority, audit function, and reporting cadence defined by IVA Standard v1.1. - [Finance remains intact without carrying every form of organizational reality.](https://integratedvaluearchitecture.com/five-ledgers/financial): The IVA Financial Ledger preserves conventional monetary assets, liabilities, equity, funding, restrictions, and obligations while preventing financial standing from overriding other ledger deficits. - [The reported result can survive while the delivery system underneath it degrades.](https://integratedvaluearchitecture.com/five-ledgers/operational): The IVA Operational Ledger recognizes workflow reliability, execution conditions, quality, handoffs, approvals, rework, backlog, routing failures, and service continuity. - [Capacity is the structure's ability to carry the work, not a morale score.](https://integratedvaluearchitecture.com/five-ledgers/capacity): The IVA Capacity Ledger recognizes labor, time, attention, role load, infrastructure, resilience, redundancy, concentration risk, and the ability to sustain work. - [Training activity is not the same as adaptive capability.](https://integratedvaluearchitecture.com/five-ledgers/learning-innovation): The IVA Learning and Innovation Ledger recognizes knowledge creation, experimentation, adaptation, institutional memory, feedback, controlled change, and capability development. - [Outside burden should become visible before it becomes cost, scandal, or loss of legitimacy.](https://integratedvaluearchitecture.com/five-ledgers/externalities-equity): The IVA Externalities and Equity Ledger recognizes external obligations, stakeholder consequence, access, legitimacy, environmental effects, exposure, and distribution of benefit or harm. - [Five governance views. One organizational context field.](https://integratedvaluearchitecture.com/five-ledgers): The five IVA ledgers give Financial, Operational, Capacity, Learning and Innovation, and Externalities and Equity value independent standing without consolidation. - [The file exists. The decision context is still scattered.](https://integratedvaluearchitecture.com/document-matrix): The Document Matrix is IVA's document-first method for locating where evidence, authority, capacity, funding, obligations, and accountability have separated. - [A decision is not ready because the report is finished.](https://integratedvaluearchitecture.com/decision-readiness): Decision Readiness is the practical IVA interface that tests whether evidence, authority, capacity, funding, and accountability are sufficient before approval or implementation. - [Value-Based Objectives™: completion is not the same as value.](https://integratedvaluearchitecture.com/value-based-objectives): Value-Based Objectives measure whether an objective improves financial, operational, capacity, learning, and external performance after reporting burden and displaced work are counted. - [AI use readiness is organizational decision readiness applied to the tools already in use.](https://integratedvaluearchitecture.com/rule52): Rule 52 applies IVA's evidence, ownership, decision, and artifact discipline to 52 operating decisions organizations should make before workplace AI use becomes normal. - [Read the working papers, Standard, DOI records, SSRN pages, and citation text.](https://integratedvaluearchitecture.com/publications): The public research record for Integrated Value Architecture, including working papers on financial dominance and Internal Governance Monopoly, the IVA Standard, ORCID, and citation links. - [Beyond Financial Dominance: A Multi Ledger Architecture for Modern Organizational Performance](https://integratedvaluearchitecture.com/publications/beyond-financial-dominance): 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. - [Internal Governance Monopoly: A Working Concept for Structural Failure in Modern Organizations](https://integratedvaluearchitecture.com/publications/internal-governance-monopoly): Complete abstract, citation, DOI, and research record for Internal Governance Monopoly, Evan Foster's working paper on concentrated internal decision authority and structural failure. - [The IVA glossary: one public language for the architecture.](https://integratedvaluearchitecture.com/glossary): Canonical definitions for Integrated Value Architecture, five-ledger governance, structural accounting, SVUs, Internal Governance Monopoly, Decision Readiness, VBOs, and Rule 52. - [A public architecture needs a traceable publication practice.](https://integratedvaluearchitecture.com/research-method): The editorial policy for Integrated Value Architecture research: source hierarchy, authorship, AI-assisted publishing, corrections, versioning, citation, and public-versus-protected boundaries. - [What changes when drafts, failed options, messages, operating traces, and formal records remain retrievable?](https://integratedvaluearchitecture.com/research-agenda): IVA's research agenda for total organizational context, financial dominance, structural accounting, five-ledger governance, institutional memory, and human-AI decision legitimacy. - [Formal reports excluded rejected options, tacit knowledge, operating constraints, and the reasons earlier proposals failed.](https://integratedvaluearchitecture.com/about): Evan Foster is founder of Integrated Value Architecture LLC and a DPA candidate researching organizational governance, financialization, structural accounting, and human-AI decision architecture. - [Stable references for the architecture and its research record.](https://integratedvaluearchitecture.com/citation): Stable citation guidance for IVA Standard v1.1, Beyond Financial Dominance, Internal Governance Monopoly, and the Integrated Value Architecture research portal. - [Balanced Scorecard measures strategy, GRC manages controls, process work redesigns flow, and information governance manages records. IVA assigns standing, evidence, and authority across five value domains.](https://integratedvaluearchitecture.com/comparisons): Compare Integrated Value Architecture with GRC, the Balanced Scorecard, process reengineering, information governance, dashboards, and adjacent organizational frameworks. - [The Balanced Scorecard broadens what leaders measure. IVA changes what the organization allows to count.](https://integratedvaluearchitecture.com/comparisons/iva-vs-balanced-scorecard): The Balanced Scorecard broadens strategic performance measurement across four perspectives. IVA adds independent value standing, structural accounting, evidence, authority, and non-consolidation. - [GRC can control the system. IVA asks whether the system keeps creating the risk.](https://integratedvaluearchitecture.com/comparisons/iva-vs-grc): GRC governs risk, controls, and compliance inside an assumed structure. IVA examines whether the governing structure itself keeps producing the same exposure, bottleneck, and cleanup. - [A redesigned process can still fail if the same role can override it without reviewing operational or capacity evidence.](https://integratedvaluearchitecture.com/comparisons/iva-vs-process-reengineering): Process reengineering changes how work flows. IVA examines the value standing and decision authority that can keep bending the redesigned process back into the old structure. - [Organizing information is not the same as organizing what information is allowed to govern.](https://integratedvaluearchitecture.com/comparisons/governance-structure-vs-information-governance): Information governance determines how data is classified, retained, protected, and used. IVA governs which evidence, value domains, authority, and accountability can shape institutional decisions. - [Repeated approvals, duplicate reports, broken handoffs, hidden correction work, and overload are observable conditions.](https://integratedvaluearchitecture.com/failure-patterns): Approval bottlenecks, slow decisions, hidden labor, broken handoffs, duplicated work, stalled strategy, and reporting growth as observable patterns of structural imbalance. - [The site code and the architecture are not licensed the same way.](https://integratedvaluearchitecture.com/license): License boundaries for the research portal's code, written content, IVA Standard, conceptual frameworks, and protected implementation methods. - [A public research portal should collect less, explain what it uses, and keep the boundary clear.](https://integratedvaluearchitecture.com/privacy): Privacy information for visitors to the Integrated Value Architecture research portal. - [Public research is not permission to reproduce the architecture or substitute it for professional advice.](https://integratedvaluearchitecture.com/terms): Terms governing use of the Integrated Value Architecture public research portal and its informational content. ## Applied work Commercial services, tools, and Rule 52 are provided at https://ivasolution.com. This research portal is the canonical public source for IVA theory, working-paper abstracts, standard definitions, and the public architecture.