Accounting Observability of Financial Sustainability Mechanisms in Distributed Research Infrastructures: Coding Register and Primary-Source Audit

This dataset provides the coding register and primary-source audit underlying the empirical analysis of accounting observability and financial sustainability mechanisms in distributed European research infrastructures. It contains infrastructure-year observations for five European Research Infrastructure Consortia (ERICs) over the 2020–2025 period, comprising 174 documentary coding decisions across six observability conditions: Identification, Recognition, Quantification, Analytical Classification, Reconciliation, and Organizational Location. The dataset also documents the primary sources used for verification and supports the reproducibility of the reported classifications and descriptive financial indicators. The data were compiled exclusively from publicly available annual reports, financial statements, and related institutional documents.