Epistemic Accounting Failure

Definition

Accounting system deficiencies that arise from missing concepts rather than poor measurement. The accounting system cannot represent what its conceptual framework doesn't recognise.

Example

Public accounting lacks concepts for 'mission alignment' or 'capability continuity.' It's not that these are hard to measure—the framework doesn't recognise them as things that should be measured.

Source

ABS Section 2

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Related Terms from The Accounting Blind Spot

Temporal Blindness (Accounting)

Mission Invisibility

Fragility Invisibility

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The Accounting Blind Spot