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Showing posts from January, 2026

Epistemic Risk

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Epistemology is the study of knowledge. Epistemology is a layer which governs how we distinguish between raw inputs (data), structured meaning (information), and actionable knowledge. Imagine "data", "information", and "knowledge" in terms of building a house. Bricks, 2 by 4s, cement, rebar; that is the level of "data".  The raw materials used to build a house. "Unprocessed". Walls, doors,  windows,  roof, floor; that is the level of "information". Information is like the bricks, 2 by 4s, and cement arranged into the structures that make up the house. "Processed bricks,  2 by 4s, and cement." House, a structure made up of walls, doors, windows, roof, and floor that you can live in. The house is made of walls, doors, windows, a roof, and a floor which makes it something you might be able to live in. "Completed structure." Blueprints, inspection process, building code; that is the epistemology.  Epistemology...

Reference Reporting Frameworks

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The following are a set of reference reporting frameworks (a.k.a. reporting schemes) which helps those interested in understanding how to create an industrial strength reporting scheme using the Seattle Method to do so. Each of these reference reporting frameworks has been rigorously tested. Each acts as would be expected per seven different fully compliant XBRL processors and three software applications which support the Seattle Method. Each of these reference working proof of concepts uses "https" as opposed to "http" where possible. Accounting Equation SFAC6 SFAC8 Common Elements Office of Comptroller of Currency MINI  (does not include business events or accounting working papers) Proof AASB1060 IFRS for SMEs Additional Information:  Governance Framework Area of Knowledge Conceptualization

Governance

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Governance is about the framework for decision making and collaborative action which formally specifies how a group of stakeholders organizes themselves and makes decisions and otherwise collaborates within some specific system or context to get things done and/or to achieve some common goal or objective. Governance is the system of rules, roles, processes, and relationships that guide how the group of stakeholders operate. Governance is the meta‑layer that, at it's core, ensures: Accountability : Who is responsible. It establishes who decides what. Performance. Procedures : How are decisions made. It establishes protocols. Controls. Process. Authority : Who is allowed. It ensures people are following the rules. Permissions. Alignment : Are we following our defined purpose. It checks to determine whether the group is on track. Predictability. Safety. Transparency. Openness. Integrity. Effectiveness. Collaboration. Assurance : Are we doing what we said we would do. Auditability. Tr...