Why can we track money but not obligations?

I've been thinking about a strange question lately.

Why do we have accounting for money, inventory, contracts, payments, and assets...

But we don't have accounting for unfinished obligations between people?

Every person or business can see only their direct relationships.

I know who owes me.
I know who I owe.

But nobody sees the entire network.

The more I look at it, the more it feels like hidden opportunities may already exist inside these networks.

Not because new value needs to be created.

But because existing value can't see itself.

Am I crazy, or is this actually a missing category of software?

Curious how others think about this.