Maximality and Non Extendability of Standing Preserving Bookkeeping Structures
Abstract
This paper establishes that any bookkeeping structure capable of preserving standing is already maximal and cannot be extended without violating admissibility. The result is obtained by exhaustion rather than construction: every proposed extension is shown to rely on illicit redescription, hidden parameter introduction, or scope expansion that destroys standing. The analysis demonstrates that apparent opportunities for extension—greater expressiveness, added dimensions, supplementary rules, or meta-layers—only appear viable by suppressing the admissibility conditions that make standing preservation possible in the first place. Once those conditions are enforced, no further admissible degrees of freedom remain. The result fixes standing-preserving bookkeeping structures as terminal. They are not provisional approximations awaiting completion, but complete by necessity. The paper introduces no construction methods or extension criteria. It records an impossibility result showing that non-extendability is a structural consequence of admissibility, not a limitation of current formalism.
Fields of Study & Subjects
Accounting Theory and Financial Reporting
Philosophy and Theoretical Science
Diverse Interdisciplinary Research Studies
Publication details
- Journal / source
- Zenodo (CERN European Organization for Nuclear Research)
- Publication date
- 7 February 2026