Cognitive Responsibility Diffusion™

Canonical Definition

Cognitive Responsibility Diffusion™ is what happens when automated execution leaves humans accountable for outcomes they can no longer explain. Tax responsibility has diffused outward into functions that generate tax outcomes without tax training, while tax expertise has been forced inward across technology, data, process, and governance domains it never previously owned. The responsibility for the tax outcome never moved. Only the understanding of why the system produced it has dispersed — until no function holds the chain.

— Nitin Agarwal, Tax Technology Architect