Foundations
Accounting Systems And Operational Truth
A foundation note on the gap between software output and business reality.
Accounting software is not the business. It is an instrument.
It records, calculates, summarizes, and presents. But operational truth also lives in contracts, bank feeds, source documents, approvals, emails, exports, logs, and the institutional knowledge of people doing the work.
The risk begins when the instrument is mistaken for the whole reality.