Philosophical Machines under Limited Knowledge: BOIS, SIMA, BORIS, Substrate Physiology, and Accountable AI v4.7

AI governance often begins with outputs, risks, and values, but a deeper operational layer proves decisive: the machine that defines objects, evidence, agency, risk, closure, and transition. This version brings the article on BOIS (Business-Operational Intelligence System) into alignment with the current BOIS/BORIS v2.6 state: SIMA (Substrate-Independent Machine Analyzer) becomes the analytical layer, while BORIS (Business Operational-Rational Intelligence System) becomes the implementation layer. BOIS is treated as a transition-oriented philosophical machine for organized consequential activity under limited knowledge. The scope of the claim is limited to this architecture; universal theory and field validation lie beyond the result presented here. SIMA reconstructs candidate machines from substrate physiology through opers, the operome, and operature correspondence. BORIS builds narrow implementations that are tested by experience. This article is a translation from Russian. Russian is the canonical language of development. The original Russian version is available in the corresponding Zenodo record.