The Pre-Decisional Accountability Gap In Accounting Governance: Developing The Inner Engine As A Theoretical Architecture For Audit Judgment, Ethical Disclosure And Communication Control
会計ガバナンスにおける意思決定前の説明責任ギャップ：監査判断、倫理的開示、コミュニケーション管理のための理論的アーキテクチャとしてのインナーエンジンの開発 (AI 翻訳)
Deepti Bhargava, Dr. Sonali Sneha
🤖 gxceed AI 要約
日本語
本論文は、会計上の刺激（監査観察、コントロール例外、減損指標、予算差異、継続企業の前提、持続可能性の主張、内部通報、規制質問、評判圧力など）と正式な会計対応の間にある「意思決定前の説明責任ギャップ」を概念化する。このギャップを埋めるための「インナーエンジン」という会計ガバナンスアーキテクチャを提案し、6つの判断前規律（意思決定の静寂、戦略的検証の沈黙、構造化された会計的省察、倫理的的方向性、タイミング規律、統制された会計コミュニケーション）を監査判断、開示ガバナンス、管理会計、持続可能性保証に応用する。理論的貢献として、会計出力だけでなく、証拠、不確実性、圧力、インセンティブ、タイミング、説明責任を処理する出力前判断アーキテクチャに注目を移す。
English
This paper conceptualizes the pre-decisional accountability gap, the interval between accounting stimuli (e.g., audit observations, sustainability claims, whistle-blower signals) and formal accounting responses. It proposes the Inner Engine governance architecture with six pre-output disciplines: Decision Stillness, Strategic Verification Silence, Structured Accounting Reflection, Ethical Direction, Timing Discipline, and Governed Accounting Communication, applicable to audit judgment, disclosure governance, management accounting, and sustainability assurance. The framework shifts focus from accounting outputs to the pre-output judgment architecture processing evidence, uncertainty, pressure, incentives, timing, and accountability, with testable propositions linking discipline to audit quality, disclosure reliability, and stakeholder trust.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文は、持続可能性保証を含む会計上の判断前プロセスを理論化しており、SSBJ基準や統合報告書における開示の信頼性向上に示唆を与える。日本の会計実務においても、内部統制や監査判断の質向上に貢献可能性がある。
In the global GX context
This paper provides a theoretical architecture for pre-decisional accountability in accounting, relevant to global disclosure frameworks like ISSB and sustainability assurance standards. It offers a lens to improve audit quality, disclosure reliability, and stakeholder trust, applicable to corporate governance reforms worldwide.
👥 読者別の含意
🔬研究者:Provides a theoretical framework for studying pre-decisional judgment in accounting and sustainability assurance.
📄 Abstract（原文）
Accounting research has extensively examined financial reporting quality, audit judgment, disclosure incentives, internal control, accountability systems, sustainability assurance, and corporate governance. However, accounting theory gives comparatively limited attention to the internal judgment interval that occurs before accounting outputs become visible. This paper conceptualizes this interval as the pre-decisional accountability gap: the space between an accounting stimulus and the formal accounting response. Such stimuli may include audit observations, control exceptions, impairment indicators, budget variances, going-concern uncertainty, sustainability claims, whistle-blower signals, regulatory queries, and reputational pressure. The paper develops the Inner Engine as an accounting-governance architecture for this gap, translating six pre-output disciplines—Decision Stillness, Strategic Verification Silence, Structured Accounting Reflection, Ethical Direction, Timing Discipline, and Governed Accounting Communication—into the domains of audit judgment, disclosure governance, management accounting control, and sustainability assurance. The revised framework is supported through integrated figures that locate the hidden accountability interval, explain the six-discipline hexagon, map accounting-based trust, propose an empirical research path, and outline a future Total Accounting Accountability Index. The paper contributes to theoretical accounting research by shifting attention from accounting outputs alone to the pre-output judgment architecture that processes evidence, uncertainty, pressure, incentives, timing, and accountability. It further proposes testable propositions linking pre-decisional accounting discipline to audit quality, disclosure reliability, internal control effectiveness, the credibility of sustainability assurance, and stakeholder trust.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://jtar.org/index.php/JTAR/article/download/182/126first seen 2026-07-16 06:14:26
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