From Representation to Deployment Why Fiscal Geometry Requires a Specification Layer
Abstract
This paper marks a deliberate transition in Fiscal Geometry (FG) from representational framework to deployable infrastructure. While FG’s prior working papers establish an X–Y coordinate grammar for rendering institutional corridors as structures of routing, gating, and visibility, institutions cannot adopt a framework at scale unless it can be produced as reviewable, handover-ready objects within real workflows. The central claim is that FG therefore requires a specification layer: a minimal, stable intermediate representation that separates analytical argument from executable form. The paper formalizes a construction order for deployment—corridor boundary definition, Edge and Anchor transcription, state assembly (S₀/S₁), and structural difference reporting (Δ)—and demonstrates how the same blueprint instantiates across three high-accountability workflows: audit and assurance, cross-border capital-market interfaces, and AI-assisted professional services. It further clarifies a two-option adoption logic: executives gain immediate structural visibility through rendered maps and Δ reports, while internal AI labs retain autonomy over data collection and modeling yet converge on a common intermediate form suitable for validation and downstream computation. To make the specification layer concrete, the Appendix provides a minimal machine-readable reference model (FG Protocol 1.0) illustrating how FG objects can be represented for computational ingestion and reproducible comparison. The contribution is not a new domain application, but a formal bridge that enables FG to enter institutional workflows as a standardizable interface layer—compatible with review, interoperability, and responsibility in AI-supported environments.
Fields of Study & Subjects
Financial Reporting and XBRL
Accounting Theory and Financial Reporting
Economic Theory and Institutions
Publication details
- Journal / source
- Zenodo (CERN European Organization for Nuclear Research)
- Publication date
- 14 January 2026
- Document type
- Preprint