Essays

Essays on ownership, continuity, and evidence.

  1. Accounting Systems And Operational TruthA foundation note on the gap between software output and business reality.Foundations
  2. The Reality of SaaS OwnershipWhat businesses think they own versus what they actually rent.SaaS & Ownership
  3. The Xero Backup GapWhy exports and third-party backups are not the same as business continuity.Backups & Continuity
  4. From Records to EvidenceWhy audit evidence is a process, not a download.Audit Evidence
  5. Vendor Lock-In Is Not A FeatureHow dependency compounds risk over time.SaaS & Ownership
  6. Data Sovereignty In PracticeSovereignty is not a slogan. It is a set of operational rights and capabilities.Data Sovereignty
  7. Exports Are Not SystemsWhy a file export cannot replace a living accounting system.Accounting Systems