Governança da informação no contexto dos módulos contábeis dos sistemas Enterprise Resource Planning (ERP) para a indústria 4.0: proposta de framework

Introduction: The perception of data and information management as strategic corporate assets becomes quite challenging in the context of Industry 4.0, which is associated with less structured and greater data volume due to the Big Data, as well as greater data sources diversity with Internet of Things (IoT). Problems in Information Governance may result in frauds, inconsistent information, compromised decisions, data theft and even imposition of fines, according to the current legislation of each country. For more than two decades, ERP (Enterprise Resource Planning) systems have consolidated as convergence points of corporate information flows, and their Accounting modules are important for the Information Governance. Method: The theoretical basis of this essay comprises the themes of Corporate Governance, Information Technology Governance and Information Governance. The literature review considers the need to adapt ERP systems to the growing technological advances of Industry 4.0, notably in Big Data and Internet of Things. Results: This paper formulates a new concept for Information Governance and a framework to deal with its challenges within Industry 4.0. Conclusions: The work discusses application scenarios of the proposed framework by Information Technology and controllership managers and professionals in organizations whose informational architecture is ERP-centric.