Enterprise Strategy Under Structural Complexity: Designing Cross-Functional Accountability Mechanisms

Contemporary enterprises operate under unprecedented structural complexity. Matrix reporting lines, globalized operations, digital interdependencies, and layered governance arrangements create environments in which strategic intent frequently dissipates across functional silos. While corporate strategy articulates enterprise-wide priorities, execution often becomes fragmented as finance, operations, marketing, procurement, and technology functions optimize locally rather than collectively. This fragmentation generates a persistent strategy–accountability gap, undermining coherence and limiting scalable performance. This article argues that effective enterprise strategy under structural complexity requires the deliberate design of cross-functional accountability mechanisms. Rather than relying solely on hierarchical supervision or performance incentives, organizations must architect accountability as a systemic property embedded within governance frameworks and digital infrastructures. The study introduces a Cross-Functional Accountability Model (CFAM) structured across three interdependent layers: the strategic intent layer, the governance enforcement layer, and the system visibility layer. Drawing on organizational design theory, management control systems literature, and enterprise systems research, the article demonstrates how shared performance metrics, harmonized decision rights, integrated capital governance, and ERP-enabled transparency create enforceable cross-functional alignment. By embedding accountability within workflows, authorization matrices, and real-time dashboards, enterprises can transform strategy execution from siloed optimization into synchronized performance. The study contributes to strategic management scholarship by reframing accountability as an architectural design challenge rather than a purely behavioral issue. It further offers practical guidance for executive leadership seeking to institutionalize coherence in structurally complex organizations.