Autonomous Logic Systems in Enterprise Financial Architecture: A Theoretical Framework for Institutional Restructuring

AbstractThis paper examines the structural transformation of enterprise financial operations through the lens of computational autonomy and institutional theory.Drawing on organizational cybernetics, principal-agent theory, and the philosophy of technical systems, I argue that the integration of autonomous logicsystems represents not merely a technological upgrade but a fundamental reconceptualization of the firm’s epistemic architecture. The central problematic addressed herein concerns the delegation of fiduciary operations to non-humanactors while preserving the legal and professional accountability structures thatunderpin corporate governance. Through a synthesis of systems theory andorganizational design principles, I propose a framework wherein autonomoussystems execute procedural labor while a singular human authority retains ultimate epistemic and legal responsibility. This configuration resolves what I termthe “accountability dissolution problem”—the risk that distributed automationerodes the identifiable locus of professional liability.