To clarify, I am using a physics metaphor to illustrate the problem a theory will have with observable and unobservable phenomena. I was searching to find a general metaphor for the purposes of discussion. I had no intention to build new component of CasP with a more substantive concept of dark matter. I will let others decide what dark matter means in contemporary physics, and you are right be skeptical of integrating of an idea that is so foreign to accounting.
My curiosity relates to what Pieter and Jonathan are saying. CasP has blind spots and we might have different interpretations of what CasP is doing to solve for these blind spots. Is the method constructing problematic concepts in attempts to hide errors and assumptions? For example, Baines and Hager have published a critique of the CasP model of the stock market. As I read it, Baines and Hager believe that added concepts, like systemic fear, struggle to explain for the behavior of stock markets, relative to average income.