Structuring Rationalization: An Ontology for Accountable Organizational Change

This work presents a governance-oriented ontology for large-scale administrative and organizational transformation.It provides a formal semantic structure that makes rationalization processes — including automation, digitalization, and AI-supported decision support — explicit, auditable, and controllable without attempting to prevent transformation itself. The ontology enforces clear responsibilities, purpose limitation, decision traceability, and evidence-based controls across programs, processes, cases, and data assets. By structuring change into accountable and reversible decision units, it reduces systemic shock effects, responsibility diffusion, and unintended social or organizational destabilization. The approach is technology-agnostic and platform-independent. It is designed to be applicable across heterogeneous infrastructures and implementation contexts, serving as a sovereignty-preserving governance layer for transformation in public and complex organizational environments.