An Inferential Framework for Assessing Organizational Decision Quality

This work proposes an inferential framework whose core lies in the organizational decisionaldimension, understood as the structure, coherence, and quality of the process through which anorganization allocates resources, responds to constraints, and sustains performance over time.Because such decisional processes are not directly observable, the framework uses financialstatements exclusively as a means of indirect observation, interpreting them as surfaces through whichunderlying decisions manifest themselves.The approach is grounded in the inference of latent variables from observable financial patterns, basedon the analysis of inter-statement coherence, alignment between committed resources and realizedoutcomes, and temporal consistency. On this basis, the framework enables the classification ofdecisional process typologies and the assessment of decision quality, without replacing traditionalfinancial analysis or introducing predictive claims.The principal contribution consists in shifting analytical attention away from financial outcomes per seand toward the quality of the decisional process that generates them, offering a conceptual tool forgovernance, risk analysis, and performance sustainability assessment in contexts where internaldecision-making information is not accessible.