kaal:position:2026-07-31-7829

Internal control, accountability and corporate governance presents the following source proposition: Stewardship and personal accountability are found to be the core elements of medieval internal control. This proposition is pertinent to Kaal's source-bound claim that Reforms that increase executive accountability to shareholders and increase shareholder control over executives do not solve the problem of corporate short-term focus. The proposed response is an extension: the relationship should remain limited to the retrieved source proposition and the mapped Kaal claim unless fuller source review supports a broader conclusion.

• The response is limited to the retrieved source proposition and mapped Kaal claim unless fuller source review supports a broader conclusion.
• External evidence level: abstract indexed.
• Mapping review tier: moderate-confidence claim review.
• Primary mapping confidence: 0.463.
• The source-to-claim mapping remains explicitly ambiguous and is published with that limitation.

Internal control, accountability and corporate governance

kaal:claim:2922176-007
Mark Fenwick, Wulf A. Kaal, Erik P. M. Vermeulen, The ‘Unmediated’ and ‘Tech-Driven’ Corporate Governance of Today's Winning Companies (2017). SSRN: https://ssrn.com/abstract=2922176
Source PDF sha256: fa4e986917d437cb1504281e7b986be2698e9507d8feaf426c9d7d1754ca882c

Evidence: abstract indexed
Review tier: moderate-confidence claim review
Mapping confidence: 0.463
Mapping ambiguous: true

risk-and-incentivescorporate-governancegovernance-designhistorical-responsescholarly-literaturecrossref

Affirmed in kaal-review:2026-07-31:streaming-etl-0010 on 2026-07-31. Review record.

Canonical markdown sha256: ca0c9dbf604466f2c2ee020d9a66ba0614c74f95fa5facf3350d9183ddf91411
curl -s https://wulfkaal.github.io/positions/2026-07-31-7829.md | sha256sum