From Data to Governance: ERP-Enabled Executive Control Systems in Business Management

The growing availability of organizational data has transformed enterprise resource planning (ERP) systems from transactional record-keeping tools into central infrastructures for executive control and corporate governance. As organizations operate in increasingly complex and volatile environments, senior executives face heightened demands for transparency, accountability, and timely decision-making. In this context, the role of ERP systems extends beyond operational integration to shaping how control, oversight, and governance are exercised at the executive level. This article examines ERP-enabled executive control systems as a core component of contemporary business management. It argues that ERP platforms facilitate a structural shift from data aggregation to governance-oriented control by enabling integrated performance visibility, standardized reporting, and system-wide accountability. Drawing on business management theory and executive practice, the study develops a conceptual framework that explains how ERP systems translate transactional data into executive insight and governance mechanisms. The proposed framework emphasizes the alignment of data architecture, performance measurement, and managerial responsibility as critical enablers of effective executive control. By reframing ERP systems as governance instruments rather than technical back-office solutions, the article highlights their role in strengthening decision quality, enhancing internal control, and supporting board-level oversight. The study contributes to the business management literature by offering an original perspective on how ERP-enabled control systems shape executive behavior and advance governance effectiveness in modern organizations.