BOARD-LEVEL STRATEGY EXECUTION: MANAGERIAL FRAMEWORKS FOR TRANSLATING CORPORATE VISION INTO MEASURABLE SYSTEM LOGIC

Abstract Corporate boards are entrusted with defining long-term vision, overseeing capital allocation, and safeguarding institutional sustainability. Yet a persistent execution gap remains between board-level strategic intent and operational behavior across complex organizations. While boards articulate priorities related to growth, risk tolerance, financial discipline, and competitive positioning, these priorities often dissipate as they cascade through executive layers and functional units. This article argues that sustainable board-level strategy execution requires more than oversight and reporting; it requires the systematic translation of corporate vision into measurable system logic embedded within the organization’s digital core. Reframing execution as an architectural challenge, the study develops a managerial framework that connects board governance mandates with ERP-enabled system configuration. It introduces the concept of Measurable System Logic (MSL), defined as the codification of strategic thresholds, capital discipline parameters, performance metrics, and risk controls within enterprise systems. By embedding governance priorities into workflows, authorization hierarchies, and real-time dashboards, boards can transform strategy execution from a discretionary process into a structurally reinforced discipline. Drawing on strategic management theory, corporate governance research, and enterprise systems scholarship, the article proposes a Board-to-System Translation Cycle that links vision articulation, digital codification, performance visibility, and adaptive recalibration. The framework demonstrates how measurable system logic enhances vertical alignment, strengthens capital discipline, and supports risk oversight without undermining managerial agility. The study contributes to theory by integrating board governance with digital architecture design and offers practical guidance for directors, CFOs, strategy leaders, and ERP architects seeking to institutionalize strategic coherence at scale. Ultimately, the article contends that in digitally integrated enterprises, effective board-level strategy execution depends on embedding vision within the structural logic of enterprise systems.