Despite decades of investment in Enterprise Resource Planning (ERP) systems, many organizations continue to struggle with strategic misalignment, fragmented accountability, and inconsistent governance execution. While ERP platforms have been widely studied as tools for operational integration and process standardization, their role as embedded governance infrastructures remains conceptually underdeveloped. This article advances a new theoretical perspective by reframing ERP systems as strategic control architectures rather than merely transactional information systems. The study argues that enterprise-wide alignment is not achieved through data integration alone, but through the deliberate design of embedded governance logic that codifies decision rights, accountability structures, escalation pathways, and performance transparency within the digital core of the organization. By synthesizing insights from strategic alignment theory, corporate governance research, and information systems scholarship, the article introduces the concept of Strategic Control Architecture (SCA)—a multilayered framework that integrates operational controls, tactical coordination mechanisms, and strategic oversight within ERP-enabled infrastructures. The proposed model conceptualizes ERP systems as institutionalized control environments that shape managerial behavior, influence capital allocation discipline, and enhance risk visibility across organizational boundaries. It further examines how embedded governance design contributes to vertical alignment between boards and operational units, horizontal coherence across functions, and dynamic adaptability under structural complexity. By positioning ERP configuration as a strategic act of governance engineering, this article extends existing alignment theory and contributes to the evolving discourse on digitally integrated enterprises. The findings offer both theoretical advancement and practical implications for executives, strategy leaders, and system architects seeking to transform ERP investments into sustainable strategic advantage.
Ugur Levent Ünlü (Thu,) studied this question.