Publications
This page contains published research and active manuscripts by Evan Micheal Foster, Founder and Principal Architect of Integrated Value Architecture LLC in Springfield, Illinois.
The work focuses on governance architecture, financial dominance, plural value recognition, and multi-ledger accounting design. The IVA Standard and IVA Diagnostic are public governance artifacts. Valuation manuals and system mechanics remain protected intellectual property.
Published Research
These publications support the public standard and explain the structural problems IVA is designed to make visible.
IVA Standard
The public governance standard that defines ledger boundaries, evidence requirements, and structural categories.
IVA Diagnostic
The entry point that maps governance structure across all five ledgers and produces a structural report.
Ledger Pages
Explore the five ledgers and how each domain gains durable structural standing.
Financial
Operational
Capacity
Externalities and Equity
Learning and Innovation
Beyond Financial Dominance
Author: Evan Micheal Foster
Platform: SSRN
Abstract ID: 6050034
Location: Springfield, Illinois
This paper identifies a structural condition common across sectors. Financial accounting systems originally created for external reporting gradually became the dominant internal governance logic. The result is architectural distortion rather than simple budget pressure. The paper clarifies how this shift occurred and outlines the governance consequences that follow when one ledger becomes the primary definition of value.
Availability: The abstract is publicly available on SSRN. Full-text availability depends on SSRN posting status.
Suggested Citation:
Foster, Evan Micheal. “Beyond Financial Dominance.” SSRN Abstract No. 6050034.
What Happens When Small Business Growth Outpaces Capacity
Author: Evan Micheal Foster
Platform: Medium
Format: Public essay
This essay examines a common small business failure pattern. Financials can remain strong while capacity quietly erodes. When only money is measured consistently, human limits stay informal and tradeoffs remain implicit. Over time, financially rational decisions accumulate into operational fragility.
Availability: Publicly available on Medium.
Suggested Citation:
Foster, Evan Micheal. “What Happens When Small Business Growth Outpaces Capacity.” Medium.
Working Papers and Manuscripts
Always Over Capacity
Format: Book manuscript
Status: In development (Expected 2026)
This manuscript examines why work keeps rolling downhill inside organizations. It traces structural overload to governance architecture instead of culture or personality. The book builds a shared language for recognizing structural distortion without assigning blame to any single role.
Federal Tax Policy and Financialization
Format: Doctoral research
Institution: University of Illinois Springfield
Status: Ongoing
This research analyzes how federal tax policy reinforces financialization across sectors and how those incentives propagate into governance structure, reporting standards, and resource distribution.
Maintained by: Integrated Value Architecture LLC
Founder: Evan Micheal Foster
Headquarters: Springfield, Illinois
Last updated: February 2026