TL;DR
As AI systems become modular and distributed across organizations, accountability boundaries—who is responsible for decisions—don't automatically follow technical boundaries. This paper develops a theory identifying three boundary strategies (component, integrated, dual-track) and introduces accountability assets (complementary resources enabling auditable, reviewable outputs) and rule debt (governance burden when decision rules move into ungoverned AI execution).
✦ Why It Matters
Engineers designing distributed AI systems must recognize accountability constraints prevent full modularization; governance and verification costs determine organizational boundaries, not just technical architecture.
Key Takeaways
How It Works
The theory posits that accountability assets are necessary for legitimizing AI outputs, which can be modularized but still require integrated accountability. By analyzing the costs of verification and the transferability of responsibility, organizations can determine how to structure their AI capabilities effectively.
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