Capital allocation represents one of the most consequential strategic decisions within modern enterprises. In digitally integrated organizations, where operational, financial, and strategic data converge within enterprise systems, capital discipline can no longer be managed through periodic review and manual oversight alone. The speed, scale, and interdependence of contemporary business environments demand system-embedded governance supported by real-time intelligence. This article advances the concept of ERP Intelligence as a structural enabler of strategic capital discipline. ERP Intelligence refers to the integrated analytical, workflow, and monitoring capabilities within enterprise resource planning systems that transform capital allocation from episodic financial judgment into continuously governed strategic architecture. The study develops an ERP-Supported Capital Discipline Model (ECDM) structured across three interdependent layers: the strategic intent layer (portfolio logic and capital philosophy), the governance enforcement layer (approval thresholds, risk-adjusted scoring, and cross-functional review mechanisms), and the digital intelligence layer (real-time dashboards, predictive analytics, and automated variance alerts). By embedding capital governance parameters directly within digital core systems, enterprises enhance transparency, mitigate agency-driven overinvestment, and align resource deployment with long-term strategic objectives. The article contributes to corporate governance and strategic finance literature by reframing capital discipline as an architectural design challenge enabled by ERP intelligence rather than solely a financial control function.
Ugur Levent Ünlü (Sun,) studied this question.
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