Integrated Value Architecture is a five ledger system that reframes institutional performance. It distributes governance across functions, positions finance as a partner, and resolves structural dominance.
Financial Ledger
Tracks how money, constraints, and financial rules shape decisions. When this ledger dominates, staff experience unnecessary approvals, delays, and workarounds.
Operational Ledger
Captures the systems, processes, and workflows that keep the organization functioning. A healthy Operational Ledger reduces friction and rework for staff.
Capacity Ledger
Represents people, skills, time, and organizational bandwidth. This ledger reveals overload and burnout long before they become crises.
Externalities and Equity Ledger
Shows how decisions affect communities, partners, stakeholders, and long‑term legitimacy. When this ledger is balanced, staff are not forced to choose between compliance and doing the right thing.
Learning and Innovation Ledger
Reflects how the organization adapts and improves. A strong Learning Ledger gives staff room to grow instead of repeating the same problems.
Integrated Value Architecture: A Governance Framework for Multi Ledger Performance
Published January 2026
ORCID iD 0009 0005 8361 2495
IVA is onboarding institutional partners for pilot implementation for strategic alignment. Future offerings will include governance diagnostics, ledger based performance audits, and sector specific adaptation frameworks.
To inquire about IVA or explore partnership opportunities, contact integratedvalue@outlook.com.
