Fiduciary
Concepts
Concept
Why Accounting Should Govern Money Movement in Fiduciary Organizations
In fiduciary organizations, accounting should govern money movement—not merely record it. This architectural distinction separates systems that protect from systems that document.
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Moving Money vs Governing Money: Two Architectures, Two Risk Models
Payment rails and accounting systems solve fundamentally different problems. Confusing them creates risk that most organizations don't see until it's too late.
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What Is Fiduciary Duty for HOA Board Members?
Board members are fiduciaries. This legal status carries real obligations that most board members don't fully understand—until something goes wrong.
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Why Most Accounting Software Is Not Legally Defensible
If you can't defend your books in front of an auditor or a judge, you don't have accounting software—you have a ledger-shaped UI. Board members …
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What Is Fund Accounting (Really)?
Fund accounting isn't just "tracking money in buckets." It's a legal and fiduciary framework that most HOA software gets fundamentally wrong.