Tokenized Cognitive Capital (TCC) A Market Framework to Price, Tokenize, and Trade Organizational Intelligence

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Authors: Saumyajit Ghosh
Cited by: 0

Abstract

This paper introduces Tokenized Cognitive Capital (TCC), a financial and organizational framework for pricing, tokenizing, and trading enterprise-level collective intelligence. While traditional capital markets were built around ownership (equity) and obligation (debt), modern AI-native enterprises derive value from cognitive capabilities—learning velocity, decision efficiency, coordination quality, and human–AI alignment. TCC generalizes the Quantum Personnel Securities (QPS) model by extending from individual cognition to group-level cognitive states, represented as superpositions of knowledge creation, decision efficiency, and AI alignment.

Fields of Study & Subjects

Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Blockchain Technology Applications and Security

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Language
EN
Document type
Preprint