{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp09_archetype_breadth150_20260804","research_id":"eoa_inverse_innovation_exp09_light_prior_art_20260804","cell_id":"modular_decomposition__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["multi-entity financial consolidation modular process interface controls responsibilities","financial consolidation modules normalization currency translation intercompany elimination close","financial consolidation entangled spreadsheets review rework ownership"],"source_ids":["SRC1","SRC2","SRC3"],"no_result_note":null},"synonyms_and_historical_terms":{"queries":["group accounts consolidation reporting packages responsibility accounting","real-time consolidation data release validation approval","spreadsheet governance financial reporting change control version management"],"source_ids":["SRC1","SRC3"],"no_result_note":null},"products_practices_and_standards":{"queries":["Oracle Financial Consolidation and Close intercompany eliminations currency workflow segregation duties","SAP real-time consolidation data collection validation currency translation approval","IFRS 10 consolidated financial statements requirements"],"source_ids":["SRC2","SRC3","SRC4"],"no_result_note":null},"component_combination":{"queries":["consolidation workflow data lineage validation approval intercompany elimination currency translation","consolidation module interface control totals exception ownership","financial reporting spreadsheet change control review responsibility"],"source_ids":["SRC1","SRC2","SRC3","SRC4"],"no_result_note":null}},"sources":[{"source_id":"SRC1","title":"Controls over Spreadsheets for Financial Reporting in Practice","publisher":"arXiv","url":"https://arxiv.org/abs/1111.6887","source_type":"PRIMARY_RESEARCH","claims_supported":["A survey of 38 participants from organizations addressing SOX compliance found problems across the spreadsheet lifecycle.","The study identifies weak or absent controls concerning spreadsheet modification, change tracking, version management, access, review, documentation, and accountable qualifications.","This supports the general visibility of financial-reporting spreadsheet governance problems, but it does not isolate multi-entity consolidation workbooks."]},{"source_id":"SRC2","title":"Oracle Cloud EPM Financial Consolidation and Close","publisher":"Oracle","url":"https://www.oracle.com/ca-en/performance-management/financial-consolidation-close/","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["Oracle offers integrated currency translation, intercompany and equity eliminations, adjustments, detailed source tracking, journals, validations, signoffs, workflow, and process monitoring.","The product supports segregation of duties, visible calculations, data-change tracking, user-activity logging, and drill-back to source.","These capabilities overlap substantially with the proposal's functional partitioning, controlled handoffs, traceability, and integration checks."]},{"source_id":"SRC3","title":"Consolidation Data Release Monitor","publisher":"SAP","url":"https://help.sap.com/docs/SAP_S4HANA_ON-PREMISE/b9277744b8d84c74a15f185faa990e56/2b3337a7dc3741dab3b40ba6a8c2c977.html?locale=en-US&state=PRODUCTION&version=2025.001","source_type":"OFFICIAL_GUIDANCE","claims_supported":["SAP documents a sequential entity-level workflow comprising initialization, currency translation, validation, release, approval or rejection, and locking.","The system verifies preceding-task results, exposes validation failures, records detailed translation logs, and tracks new postings and processing status.","This is close prior art for responsibility-bounded stages, explicit states, compatibility checks, approval handoffs, and traceability."]},{"source_id":"SRC4","title":"IFRS 10 Consolidated Financial Statements","publisher":"IFRS Foundation","url":"https://www.ifrs.org/issued-standards/list-of-standards/ifrs-10-consolidated-financial-statements/","source_type":"OFFICIAL_STANDARD","claims_supported":["IFRS 10 establishes principles and accounting requirements for preparing consolidated financial statements when a parent controls subsidiaries.","Consolidated statements must present the parent and subsidiaries as a single economic entity.","The standard supports the need for coherent whole-group outputs but does not prescribe the proposal's modular operating architecture."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"The spreadsheet study directly shows lifecycle, change-control, version, review, and responsibility weaknesses in financial-reporting spreadsheets. Oracle and SAP product materials show that consolidation practice recognizes the need for staged translation, validation, elimination, approval, lineage, monitoring, and segregation of duties. However, the retained evidence does not establish the prevalence or measured consequences of the proposal's precise baseline: one entangled multi-entity workbook causing broad re-performance and ownerless cross-concern discrepancies.","source_ids":["SRC1","SRC2","SRC3"]},"closest_prior_art":[{"name":"Oracle Cloud EPM Financial Consolidation and Close","source_ids":["SRC2"],"overlap":"Combines the proposed functional responsibilities in a controlled platform with currency translation, intercompany and equity eliminations, adjustments, journals, workflow, validations, signoffs, source tracking, auditability, and segregation of duties.","remaining_difference":"The opened product page does not require portable, versioned interface packets for every responsibility or test whether an accounting-treatment change can be localized without reviewing unrelated module internals."},{"name":"SAP Consolidation Data Release Monitor and Real-Time Consolidation workflow","source_ids":["SRC3"],"overlap":"Partitions consolidation preparation into sequential, status-controlled stages with validation gates, logs, entity approvals, rejection, locking, and checks of preceding results.","remaining_difference":"The documentation does not demonstrate the proposal's six-module steward model, policy-versioned contracts, explicit exception-owner assignment, or measured localization of change impact across module boundaries."},{"name":"Financial-reporting spreadsheet lifecycle controls","source_ids":["SRC1"],"overlap":"Existing practice and research already address spreadsheet change control, testing, tracking, versioning, access, review, documentation, and responsibility.","remaining_difference":"These controls govern spreadsheets as artifacts; they do not themselves decompose consolidation accounting into responsibility-coherent modules with declared interfaces and system-level recomposition tests."}],"prior_art_disposition":"ADJACENT_PRIOR_ART","contrastive_claim_remaining":"Compared with established consolidation workflows and spreadsheet controls, the remaining falsifiable claim is that explicit versioned interface packets and named responsibility stewards will let a documented accounting-treatment change reopen only the owning module and contract-identified dependents, while compatibility checks and whole-package invariants reproduce the approved consolidation without reviewers inspecting most unrelated module internals.","contrastive_claim_falsifier":"The claim is falsified if a dependency map or shadow replay shows that ordinary changes require reopening most module internals, material dependencies are absent from the contracts, exceptions remain ownerless, interface checks fail to detect incompatible outputs, or the shadow modules cannot reproduce the approved statements and control totals.","gates":{"adequate_source_search":{"status":"PASS","rationale":"The bounded search covered the proposal directly, spreadsheet-governance terminology, group-accounting and real-time-consolidation terminology, two major product/practice families, an official accounting standard, and combinations of workflow, lineage, validation, approval, and change-control components. Exactly four opened sources from four publisher identities were retained.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"The problem is partly supported by primary evidence of financial-reporting spreadsheet control weaknesses and first-party evidence that consolidation systems address staged validation, approval, lineage, elimination, translation, and monitoring. The precise entangled-workbook causal account remains unquantified.","source_ids":["SRC1","SRC2","SRC3"]},"distinct_testable_claim":{"status":"PASS","rationale":"A distinct contrast remains despite adjacent prior art: contract-predicted change localization, limited reopening of unrelated internals, unique exception ownership, and successful recomposition can all be observed during a replay.","source_ids":["SRC1","SRC2","SRC3"]},"bounded_next_test":{"status":"PASS","rationale":"A read-only replay of one historical adjustment for a controller-selected subsidiary subset can compare predicted and actual affected modules, count reopened internals and unresolved handoffs, test interface controls, and verify equality with archived approved totals.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"The proposed first test is confined to an authorized, read-only shadow workspace using an already closed period. It preserves accounting-policy, posting, production-process, evidence-retention, and auditor authorities, with explicit halt conditions for imbalance, lost traceability, access failure, or failure to reproduce approved results.","source_ids":["SRC1","SRC2","SRC4"]}},"screen_survival":true,"world_novelty_boundary":"This bounded public-web screen found strong adjacent functionality in mainstream consolidation platforms and established spreadsheet-control practice. It does not establish world novelty, patentability, market size, expert acceptance, or realized value. The narrower contract-packet and change-localization method may exist in patents, consulting methods, implementation configurations, academic literature, internal control documentation, or sources not surfaced by this search."}