This site provides resources and discussion of Role-Centered Accounting Theory (RCAT), developed by Robert Bloomfield, Tamara Lambert, and Marietta Peytcheva.

This site will fill up with more content soon. For now:

Here is a link to Role-Centered Accounting Theory (RCAT) & A Theory-Driven GPT: A Crowdsourcing Project for Scholars, which describes our efforts to share RCAT, its protocols, and a custom GPT with scholars and ask them to tell us how they used them and found them useful.

Here is a link to Accounting Theory as a Musical Instrument: From the Storeroom Shelf to the Workbench to Scholar-GPT Ensembles, which describes how RCAT is designed to overcome the concerns that led accounting scholars to put accounting theory “on the shelf”.

Here is a link to the RCAT Analysis Machine 2.0. You can also just search OpenAI’s GPT store for “RCAT”.

UPDATE: Here is a link to the RCAT Entropy Managing Analysis Machine, which adds some new features described here which also has a link to the full customization documents.

Here is a zip file with all of the RCAT Customization Documents as of August 21, 2025. They include:

• The Theory Suite provides an introduction to RCAT, and describes its positive claims, its normative claims, and normative bookkeeping.
• The Scholarly Analysis Protocol Suite provides step-by-step protocols for interpreting anything in RCAT terms (Interpreter Protocol), determining whether a topic deviates enough from conventional accounting scholarship that you will need to import new theories (Conventionality Analysis Protocol) importing theory from other fields so they can be integrated into analysis (Theory Importer Protocol), search for related questions that are are more causally important, normatively important, and provide a better balance between generalizability and deep insight into a particular issue (Extender Protocol).
• The Practical Analysis Protocol Suite provides step-by-step protocols for understanding the challenges practitioners face and why they respond as they do, or actually solving those problems. The protocols help analysts determine whether a problem is one of choosing how to act within a system, redesign a system to head off anticipated problems, diagnosing and addressing existing problems (Practical Analysis Protocol) and then search for the best solution (Action Analysis Protocol, Proactive Redesign Protocol, Diagnostic Redesign Protocol), identifying where root causes lie and what they are (Cause Locator Protocol, Functional Cause Analysis Protocol, Intentional Cause Analysis Protocol), and compare solutions to identify the best one (Comparative Analysis Protocols).
• The Imported Theories folder includes theories of Scholarship, Data Gathering, and GPT Customization, all imported into RCAT’s structure for integrated analysis.
• The Translators Folder includes detailed instructions the GPT uses to understand its main obligations and prioritize uploaded documents (Suite Governance Corpus), how it interacts with users (Suite Interaction Roles), how it follows protocols (Suite Protocol Execution) and how it manages memory and GPT model selection (Suite Reasoning Memory).
• The Instructions require the GPT to follow all instructions in the Translator files.

If you wish to modify the RCAT Analysis Machine, simply paste instructions into the box on the GPT Customization, and upload all files but the Instructions and the READ ME file (which has more detail on customizing an OpenAI GPT).