Soma Kiran Gonella
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Decision Making·July 22, 2026·5 min read

Before the Ledger — The Decisions Companies Forget

Soma Kiran Gonella
Soma Kiran GonellaHR Business Partner · Author · Builder of SigmaGo
"Strip a company down and you don't find products, or capital, or even people. You find a long chain of decisions. Money has the ledger. Code has version control. People and inventory have the HRMS and ERP. Why do decisions get an inbox?"
I've been quiet for a while. Not idle — quiet on purpose.

I stepped back to sit with a question that had been nagging me for years: what is the problem *underneath* the problems? In every company I've worked in or watched, the same handful of things go wrong — approvals chased for days, the reasoning behind a decision vanishing the moment the person who made it walks out the door. I stopped patching the symptoms and went looking for the disease.

Here's where it led.

Start with the thing itself. What is a decision?

Strip a company down and you don't find products, or capital, or even people. You find a long chain of decisions. To hire this person. To fund that project. To switch this vendor. To bend that rule, just this once. The revenue, the strategy, the org chart — all of it is downstream of choices somebody made. A company quite literally is the sum of its decisions.

Which makes it strange that the decision is the one thing we never keep.

Look at everything else. Money has the ledger. Code has version control. People and stock have the HRMS and the ERP — counted, tracked, reconciled. And decisions, the thing that steers all of them, get an inbox. A WhatsApp thread. Someone's memory, which resigns in March.

The gap I kept circling back to.

About a year ago I came across the idea of a decision lifecycle — the formal work on how organizations should make decisions. Weigh the options, check the trade-offs, choose, act. It's rich, it's rigorous, it's been studied for decades.

And then it just… stops. At "decision made."

That was the click. The lifecycle everyone teaches is only half a lifecycle. It maps the journey to the decision and says nothing about what happens after — and the after is where companies quietly bleed. Because a decision doesn't die when it's made. It gets leaned on, questioned, searched for, repeated. We built a century of theory for the first half and left the second half to inboxes and memory.

So I started building the other half.

The RRRR way.

The way I see it now, every decision — once made — depends on four things. Break any one and the decision quietly turns into debt:

- **Record** — is it captured the moment it's made, reasoning intact, or does it evaporate into a thread? - **Retrieve** — can you find it months later, without an archaeology dig through old email? - **Rely** — when you find it, can you trust it? Is it provably the real decision, unaltered? - **Reuse** — can you put it back to work — as precedent, as the basis for the next call — instead of deciding it all over again?

Record, Retrieve, Rely, Reuse. The second half of the lifecycle. That's where my research lives now.

Why this matters — and not only for companies.

A company that holds all four gets smarter over time: every past decision compounds into a faster, better future one. A company that breaks them re-decides the same things forever, in the dark, and calls it work.

But here's what actually kept me up. We're all terrible at this individually too. Think of the decisions in your own life you can no longer explain — why you took the job, why you set the rule you now follow without remembering the reason. The choice survives. The why is gone. And a person who can't remember why they decided things can't learn from them. They just keep deciding, in the dark, feeling busy.

Five hundred years ago, money had this exact gap. Wealth existed, but there was no reliable record of it — so trust between strangers was almost impossible, until a friar in Venice wrote down double-entry bookkeeping in 1494. It didn't change how people earned money. It changed what they could do with the record of it. And that changed everything.

Decisions are where money was before the ledger.

That's the problem I've decided to spend my time on. I'll be sharing the research as it unfolds — the framework, what I'm finding, and what I'm building on top of it.
Tags:#Decision Intelligence#Organizational Memory#The 4R Framework#Institutional Memory#Decision Debt
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Soma Kiran Gonella

About Soma Kiran Gonella

HR Business Partner with 11+ years of experience across fintech and automotive R&D environments. Author of The Other Book and builder of SigmaGo, exploring how organizations can turn decisions into institutional intelligence.