Open research program
What changes when consequential decisions retain governed context and reviewable rationale?
The research agenda tests decision relevance, provenance, lifecycle governance, evidence weighting, authority, nonfinancial records, and human accountability in AI-supported organizations.
IVA's research agenda for total organizational context, financial dominance, structural accounting, five-ledger governance, institutional memory, and human-AI decision legitimacy.
AI expands what an organization can retrieve and compare. People still govern what may be collected, retained, accessed, used, disclosed, deleted, and authorized for action.
Research lanes
A theory that should produce testable institutional questions.
Governed context
Which decision-relevant drafts, failed options, dissent, informal knowledge, and operating traces improve review, and which create unjustified privacy, security, legal, or cognitive burden?
Selection and authority
Which information becomes formal, who controls that selection, and how does the record reproduce Internal Governance Monopoly?
Human-AI governance
Which ledger views, evidence records, access rules, and decision rights let people inspect, challenge, approve, or reject AI-supported analysis?
Structural measurement
How can nonfinancial positions be recognized and compared within a domain without monetization or false cross-domain totals?
Institutional memory
When does permissioned retention reduce repeated failure, and when do excess collection, stale records, weak deletion, retrieval, authorization, or provenance failures create new liabilities?
Applied instruments
How do Decision Readiness, Value-Based Objectives, and Rule 52 alter implementation, reporting burden, and accountability?
Working propositions
Claims suitable for refinement and testing.
- The formal organizational record systematically overrepresents domains with established reporting authority.
- Information discarded for lack of immediate institutional standing retains option value for later decisions.
- AI lowers the cost of retaining and reactivating organizational context more rapidly than it resolves governance legitimacy.
- Independent ledger standing improves visibility of cross-domain tradeoffs that consolidated measures conceal.
- Reporting systems that ignore measurement burden can improve measured targets while reducing total organizational value.
- Human accountability requires explainable authority and consequence even when machine reasoning exceeds individual comprehension.
Adjacent foundations