The Other Book: Why companies keep every rupee and lose decision

Every company keeps a complete record of its money. Almost none keep a record of its decisions.Whom to hire. What to fund. Which rule to change. When to make an exception. Which project to stop. Every organisation is built on decisions like these, and yet the reasoning behind them disappears into meetings, inboxes, chat threads and individual memory almost as soon as they are made.When people move on, the context goes with them. Settled questions get reopened. Exceptions quietly become precedents that nobody voted for. Rules survive long after the conditions that created them have gone, and nobody can say why they exist.This is not carelessness. It is an infrastructure gap. Money got a ledger in 1494. Decisions never did.The Other Book names the cost of that gap, Decision Debt, and gives it a structure. It introduces two frameworks drawn from eleven years inside the problem. RRRR sets out four things every decision needs after it is made: Record, Retrieve, Rely, Reuse. STEP sets out four kinds of consequential decision that fail in four different ways: Structural, Transactional, Exception and Process.It argues that a practice which outlives its reasoning is not continuity. It is inheritance, and inheritance is indistinguishable from good judgement right up until somebody asks why, and nobody can answer.This is not a book about adding bureaucracy or slowing decisions down. It is about the infrastructure that lets an organisation move faster without deciding blind.