{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp09_archetype_breadth150_20260804","cell_id":"context_keyed_representation_switching__accounting_auditing","arm":"BREADTH_PROBE_ONE_SHOT","candidate_id":"context_keyed_representation_switching__accounting_auditing__P1","proposal_index":1,"version":0,"title":"Context-Locked Accounting Map Bank for Recurring Reporting Bases","problem":"A multinational entity prepares local statutory accounts and group-consolidated accounts from the same ERP journal stream. Identical source accounts and counterparty-coded transactions have incompatible recurring correspondences: for example, an intercompany recharge remains an expense and payable in the local entity view but maps to an elimination relationship in the group-consolidation view. Close teams currently activate a reporting basis by copying or editing shared mapping tables, so a change made for one basis can overwrite, contaminate, or be silently reused in another. Returning to a prior basis may then require reconstructing which mapping version governed it.","actors":["Local entity accountant","Group consolidation accountant","Financial reporting controller","Internal auditor","ERP and reporting-platform administrator","External auditor reviewing report provenance"],"observable_state":"For a bounded journal population, the reporting context can be identified by an approved tuple of entity, reporting basis, consolidation perimeter, and effective period. The same source account and transaction attributes resolve to different presentation, elimination, or disclosure relationships under at least two recurring tuples. Mapping files are mutable or copied between close jobs; the active mapping identity is not consistently displayed on outputs; and a mapping edit made during one context can be observed in a later run of another context.","consequence":"A report can be generated under the wrong semantic correspondence while its arithmetic still appears internally consistent. Transactions may be misclassified, retained when the active perimeter requires elimination, or included through both an entity presentation path and a consolidation path. Reviewers may also be unable to reconstruct which mapping governed an output, increasing rework and weakening the audit trail.","affected_objective":"Produce reproducible, context-correct financial statement classifications and consolidation treatments from a shared journal substrate while preserving traceable access to every recurring reporting-basis map.","intervention":"Create a versioned bank of persistent accounting mapping packages on top of the shared immutable journal layer. Each package declares its reporting-basis context, consolidation perimeter, effective period, semantic contract, and permitted update authority. An approved close-job context key routes the run to exactly one package; the selected package and version appear on every output and log. Context-tagged namespaces prevent ordinary edits or cached results from crossing package boundaries, and an atomic transition guard clears context-specific derived state before switching. Unknown, conflicting, or unauthorized keys stop before report production rather than selecting the nearest package. Re-entry tests rerun a prior context after another package has been used and compare its mappings, package hash, and derived output to the preserved prior state.","structural_mapping":[{"archetype_element":"Shared Substrate Scope","domain_realization":"The common ERP journal entries, transaction identifiers, entity master data, and reporting engine used by both local and consolidated reporting."},{"archetype_element":"Representation Portfolio","domain_realization":"Persistent, separately versioned local-statutory and group-consolidation mapping packages for account classification, counterparty treatment, elimination relationships, and disclosures."},{"archetype_element":"Context Key Space","domain_realization":"The approved tuple of entity, reporting basis, consolidation perimeter, and effective period attached to a close job."},{"archetype_element":"Representation Selection Rule","domain_realization":"A deterministic rule activates one registered mapping package only when the complete tuple matches its declared scope and the caller is authorized."},{"archetype_element":"Active Representation Indicator","domain_realization":"Every preview, report, export, and audit log displays the active package identifier, version, basis, perimeter, and period."},{"archetype_element":"Representation Isolation Boundary","domain_realization":"Package-specific mappings, caches, working adjustments, and update permissions occupy context-tagged namespaces; inactive packages are read-only during the run."},{"archetype_element":"Shared Invariant Layer","domain_realization":"Raw journal facts and stable transaction identifiers remain shared, while presentation and elimination correspondences remain package-specific."},{"archetype_element":"Switch Transition Guard","domain_realization":"A switch closes the current run, validates the next key, clears context-specific derived state, loads the selected package atomically, and records the transition before computation resumes."},{"archetype_element":"Re-Entry Integrity Test","domain_realization":"After running the alternate basis, the system reinstates a preserved prior package and verifies its hash, mapping decisions, and derived report against the pre-switch result."},{"archetype_element":"Unknown-Context Fallback","domain_realization":"Missing, conflicting, or unregistered context tuples produce a visible blocked state requiring controller resolution; no financial report is released."},{"archetype_element":"Version and Provenance Trace","domain_realization":"The job record links source-journal snapshot, context tuple, selector version, mapping-package version, authorizations, transitions, and generated artifacts."},{"archetype_element":"Human Override and Recovery Path","domain_realization":"A reporting controller may select a registered prior package or cancel the run, but cannot silently edit the active key or package history."}],"mechanism_mapping":[{"mechanism_slug":"context_to_map_routing_table","role":"Maps each approved reporting-context tuple to one registered accounting package and rejects incomplete or conflicting matches.","counterfactual_removal":"Without the routing table, package choice returns to implicit filenames, user memory, or mutable job configuration, allowing silent wrong-map activation."},{"mechanism_slug":"context_tagged_namespace_partition","role":"Separates package-specific mappings, caches, adjustments, and write permissions while retaining the shared journal substrate.","counterfactual_removal":"Without namespace partitioning, an edit or cached result from one reporting basis can bleed into another despite correct initial selection."},{"mechanism_slug":"active_map_status_indicator","role":"Makes the governing reporting basis, perimeter, package, and version visible at consequential review and export points.","counterfactual_removal":"Without the indicator, reviewers cannot distinguish a context-selection error from an ordinary accounting-content error."},{"mechanism_slug":"minimal_pair_context_probe","role":"Runs the same selected transactions under two context tuples differing only in reporting basis or perimeter and checks that only declared correspondences change.","counterfactual_removal":"Without minimal-pair probes, the system may appear correct on separate reports while still sharing undeclared mappings or changing invariant journal facts."},{"mechanism_slug":"context_reinstatement_protocol","role":"Reloads a previously inactive package and reproduces its governed output after another reporting context has been active.","counterfactual_removal":"Without reinstatement, package persistence is nominal; return to an earlier basis may depend on manual reconstruction."},{"mechanism_slug":"rollback_to_prior_map_snapshot","role":"Restores the last approved package snapshot if a switch or package update fails validation.","counterfactual_removal":"Without rollback, a failed transition can strand the close process in a mixed or unreproducible mapping state."}],"causal_chain":["The approved close-job tuple makes reporting basis, perimeter, entity, and period explicit rather than leaving context implicit in copied files.","The routing table selects one declared accounting map and blocks unknown or conflicting tuples.","The active-map indicator exposes that selection to preparers, reviewers, and the audit log before outputs are relied upon.","Namespace partitioning permits reads and writes only within the active package while preserving inactive packages.","The guarded switch removes context-specific cached and working state before another package becomes active.","Minimal-pair probes test that incompatible accounting correspondences switch while shared journal facts remain invariant.","Versioned provenance ties every derived classification and elimination treatment to the package that governed it.","The reinstatement protocol verifies that intervening work in another context did not alter the prior package or its output.","Therefore recurring reporting bases can reuse one journal substrate without collapsing their incompatible mappings or requiring reconstruction on return."],"baseline":"Close teams maintain separate spreadsheets or copied mapping tables for local and consolidated reporting, load one into a shared reporting configuration, and rely on filenames, run instructions, and reviewer knowledge to identify the active basis. Changes and cached results can cross contexts, and prior configurations are recovered from file history or backups rather than tested as re-enterable maps.","nearest_rivals":["Parallel ledgers: these duplicate or separately post accounting state, whereas this candidate retains one journal substrate and switches persistent semantic mapping packages over it.","Canonical chart-of-accounts crosswalk: this reconciles accounts toward one authoritative correspondence, whereas the candidate deliberately preserves recurring correspondences that remain incompatible across reporting bases.","Ordinary report filters and consolidation rules: these are a rival only when they select output logic; they lack the candidate's complete package identity, inactive-map isolation, guarded transition, visible active state, and tested re-entry.","Configuration backup and restore: this recovers a prior file after failure but does not provide governed runtime context selection or cross-context interference tests."],"remaining_contrastive_claim":"The candidate's distinctive claim is limited to the joint causal structure: recurring incompatible accounting correspondences remain as persistent packages on a shared journal substrate; an explicit reporting tuple selects one observable active package; inactive packages are isolated from writes and derived-state bleed; and return to a prior basis is directly tested. The claim does not depend on novelty or on any individual mechanism being absent from existing accounting systems.","authority_safety":{"decision_authority":"The financial reporting controller approves context definitions, package versions, and production activation; local and group accountants may propose mapping changes within their assigned packages; platform administrators may deploy approved packages but may not define accounting correspondences; auditors have read-only access to selection and provenance records.","authorized_first_step":"Conduct a read-only shadow replay using a frozen journal snapshot from one entity and period, with one approved local-statutory package and one approved group-consolidation package. No package may post journals or replace an issued report.","excluded_actions":["Posting or modifying journal entries","Changing an issued financial statement","Automatically creating a new context from inferred user behavior","Using identity or sensitive personal attributes as context keys","Propagating a mapping change across packages without controller approval and package-specific validation","Allowing an unknown context to fall through to a production map","Deleting or merging an existing mapping package during the evidence step"],"halt_rollback":"Halt the replay if the context tuple is ambiguous, the active package is not visible, any inactive package hash changes, derived state survives an attempted switch, or re-entry fails to reproduce the preserved result. Discard the shadow workspace and restore the registered package snapshots; the frozen source journal remains untouched."},"negative_tests":{"strongest_counterevidence":"A historical replay shows that one stable authoritative account map plus explicitly recorded consolidation adjustments produces both reporting bases without overwriting, hidden substitution, or reconstruction on return. That would indicate ordinary adjustment governance rather than a persistent multi-map problem.","problem_falsifier":"The proposed contexts do not materially change the correspondence structure: observed differences are only report formatting, filters, or one-time migration rules, or the organization has no recurring need to return to both representations.","intervention_falsifier":"With explicit approved context keys, the shadow implementation still permits inactive-package mutation or mixed cached state, cannot reproduce a prior context after switching, or cannot make package selection unambiguous at report release. These results would falsify the proposed isolation-and-re-entry mechanism for the tested substrate.","risks":["Excessive context granularity could create an unmaintainable package portfolio.","A relationship incorrectly declared invariant could transmit errors across every package.","Stale inactive packages could appear recoverable while no longer matching current source-data definitions.","An authorized but incorrect context tuple could consistently activate the wrong package.","Package isolation could obscure legitimate reconciliations between local and consolidated views.","Transition controls could delay close work or induce users to bypass the governed path.","Visible package labels may create false confidence if the underlying mapping contract is incomplete.","Access-control errors could allow unauthorized package edits or selection."]},"next_evidence_step":"Using the authorized shadow replay, select a small controller-approved set of transactions containing intercompany recharges and ordinary external expenses. Run the identical frozen journal snapshot under the two registered context tuples; record the selected package and version for every output; inspect minimal pairs to confirm that only declared classification or elimination correspondences differ; hash both packages before and after each run; switch local-to-group-to-local; and compare the re-entered local output with its preserved first run. The step ends with a documented pass/fail record and makes no production writes or effect-size claim.","prior_art_status":"UNSEARCHED","diversity_from_prior_proposals":"Not assessed because this is an isolated one-shot breadth probe and no other proposals or experiment cells were inspected.","revision_record":{"parent_version":null,"progress_targets_addressed":["Initial one-shot candidate construction from the supplied archetype and domain card"],"conceptual_changes":[],"operational_changes":[],"evidence_changes":[],"claim_changes":[]}}