***The Pentagonic Revolution: A Framework for Defense Financial Transparency* (Research Draft v2.1, June 2026)** is a scholarly manuscript authored by Marie-Soleil Seshat Landry, CEO and Founder of Landry Industries Inc. based in Moncton, New Brunswick, Canada (ORCID: 0009-0008-5027-3337). Developed under the strict data integrity standards of the Landry Hallucination-Free Protocol (LHFP), this study systematically analyzes the structural determinants driving the U.S. Department of Defense's persistent financial opacity, underscored by seven consecutive audit failures through fiscal year 2024 and a continuous presence on the GAO High-Risk List since 1995. The text establishes that this systemic opacity is an emergent property of six compounding historical, organizational, and technological pathologies: procurement paradigms inherited from the World War I War Industries Board, the accidental permanence of temporary wartime administrative structures, accumulated technical debt spanning more than 2,200 incompatible financial management systems, documented legal influence ecosystems, systemic velocity asymmetries, and classification barriers. To address these root causes, the framework proposes the **Unified Transactional Ledger (UTL)**—a long-term architectural aspiration and conceptual model for deterministic defense accounting that integrates tokenized asset identity, atomic transaction verification, and cryptographically verified, append-only record-keeping to enforce absolute fiscal accountability within real-world constitutional, legal, and technical constraints.