Industry 4.0: Features and Potential Impacts on the Internal Environment of Companies




Industry 4.0, Organizational Subsystems, Industrial Revolution, Fourth Revolution


Objective: To analyze the structuring elements of Industry 4.0 and reflect on its potential impacts on the business environment and the internal environment of manufacturing companies, using the approach of organizational subsystems proposed by Guerreiro (1989).

Methodology: This study is characterized as bibliographic and descriptive, focusing on the characteristics of Industry 4.0 and its implications for the internal environment of organizations based on evidence from previous studies.

Results: The fourth industrial revolution is underway, which began at the beginning of the third millennium with the advent of the Internet and has brought changes in the ways of production and in the business models of companies. The study discusses different types of technologies that affect each of the subsystems such as: Institutional Subsystem (beliefs and values of Industry 4.0), Social Subsystem (digital and automation skills, leadership mediated by virtual and augmented reality), Organizational Subsystem (integration of value chain, complex and autonomous structures), Management Subsystem (machine decision-making process, artificial intelligence), Information Subsystem (big data, autonomous systems, cloud computing), Physical-Operational Subsystem (new physical, biological and digital inputs, new productive technologies like autonomous robots, Process Automation, Machine-to-Machine Integrated System and 3D printing).

Contributions: The main contribution of this work is the analysis of the elements of Industry 4.0, as well as the assessment of the impact of this technological and business revolution, in various business subsystems. Complementarily, from an academic perspective, this work can constitute a conceptual platform on the subject to guide future empirical studies.


Download data is not yet available.


Addo-Tenkorang, R., & Helo, P. T. (2016). Big data applications in operations/supply-chain management: A literature review. Computers and Industrial Engineering, 101, 528-543.

Arnold, C., Kiel, D., & Voigt, K. I. (2016). How the industrial internet of things changes business models in different manufacturing industries. International Journal of Innovation Management, 20(08), 1640015.

Bader, V., & Kaiser, S. (2019). Algorithmic decision-making? The user interface and its role for human involvement in decisions supported by artificial intelligence. Organization, 26(5), 655-672.

Brettel, M., Friederichsen, N., Keller, M., & Rosenberg, M. (2014). How virtualization, decentralization and network building change the manufacturing landscape: An Industry 4.0 Perspective. International Journal of Information and Communication Engineering, 8(1), 37-44. Retrieved from:

Buń, P., Grajewski, D., & Górski, F. (2021). Using augmented reality devices for remote support in manufacturing: A case study and analysis. Advances in Production Engineering and Management, 16(4), 418-430.

Catelli, A. (2001). Controladoria: uma abordagem da gestão econômica – GECON. 2ª ed. São Paulo: Altas.

Cimini, C., Pinto, R., & Cavalieri, S. (2017). The business transformation towards smart manufacturing: a literature overview about reference models and research agenda. IFAC-PapersOnLine, 50(1), 14952-14957.

CNI - Confederação Nacional da Indústria. (2016). Desafios para indústria 4.0 no Brasil. Conselho Temático Permanente de Política Industrial e Desenvolvimento Tecnológico-COPIN- Brasília, Brasil.

Dalenogare, L. S., Benitez, G. B., Ayala, N. F., & Frank, A. G. (2018). The expected contribution of industry 4.0 technologies for industrial performance. International Journal of Production Economics, 204, 383-394.

Du Chenne, S. (2019). Industry 4.0–fight or flight for accounting professionals?. Professional Accountant, 2019(35), 6-7. Retrieved from:

Emery, F. E. & Trist, E. L. (1960). Sociotechnical systems. In C. W. Churchman and M. Verhulst (Eds.), Management science: models and techniques, v. 2. Oxford: Pergamon.

Gažová, A., Papulová, Z., & Smolka, D. (2022). Effect of business process management on level of automation and technologies connected to industry 4.0. Procedia Computer Science, 200, 1498-1507.

Guerreiro, R. (1989). Modelo conceitual de sistema de informação de gestão econômica: uma contribuição à teoria da comunicação da contabilidade. Tese de Doutorado (Contabilidade), Universidade de São Paulo.

Guerreiro, R. (1999). A meta da empresa – seu alcance sem mistérios. São Paulo: Atlas.

Iansiti, M., & Lakhani K. R. (2014). Digital ubiquity: how connections, sensors, and data are revolutionizing business. Harvard Business Review, 92(11), 90–99. Retrieved from:

Kagermann, H. (2015). Change through digitization—Value creation in the age of Industry 4.0. In Albach, H., Meffert, H., Pinkwart, A., Reichwald, R. (eds.). Management of Permanent Change. Springer Gabler: Wiesbaden.

Lambert, D. M., & Burduroglu, R. (2000). Measuring and selling the value of logistics. The International Journal of Logistics Management, 11(1), 1-18.

Lasi, H., Fettke, P., Kemper, H. G., Feld, T., & Hoffmann, M. (2014). Industry 4.0. Business and Information Systems Engineering, 6(4), 239-242.

Lu, Y. (2017). Industry 4.0: A survey on technologies, applications and open research issues. Journal of Industrial Information Integration, 6, 1-10.

Malik, N., Tripathi, S. N., Kar, A. K., & Gupta, S. (2021). Impact of artificial intelligence on employees working in industry 4.0 led organizations. International Journal of Manpower, 43(2), 334-354.

Manavalan, E., & Jayakrishna, K. (2019). A review of internet of things (IoT) embedded sustainable supply chain for industry 4.0 requirements. Computers and Industrial Engineering, 127, 925-953.

Mele, C., Pels, J., & Polese, F. (2010). A brief review of systems theories and their managerial applications. Service Science, 2(1-2), 126-135.

Mon, A., & Giorgio, H. R. D. (2022). Analysis of industry 4.0 products in small and medium enterprises. Procedia Computer Science, 200, 914-923.

Mujiono, M. N. (2021). The shifting role of accountants in the era of digital disruption. International Journal of Multidisciplinary: Applied Business and Education Research, 2(11), 1259-1274.

Müller, J. M., & Birkel, H. S. (2020). Contributions of industry 4.0 to lean management within the supply chain operations reference model. International Journal of Integrated Supply Management, 13(1), 74-89.

Müller, J. M., Buliga, O., & Voigt, K. I. (2018). Fortune favors the prepared: How SMEs approach business model innovations in Industry 4.0. Technological Forecasting & Social Change, 132, 2-17.

Nobre, F. S. (2011). Core competencies of the new industrial organization. Journal of Manufacturing Technology Management, 22(4), 422-443.

Nosalska, K., Piatek, Z. M., Mazurek, G., & Rzadca, R. (2020). Industry 4.0: coherent definition framework with technological and organizational interdependencies. Journal of Manufacturing Technology Management, 31(5), 837-862.

Oesterreich, T. D., & Teuteberg, F. (2019). The role of business analytics in the controllers and management accountants’ competence profiles: An exploratory study on individual-level data. Journal of accounting & organizational change, 15(2), 330-356.

Oesterreich, T. D., & Teuteberg, F. (2018). Looking at the big picture of IS investment appraisal through the lens of systems theory: A system dynamics approach for understanding the economic impact of BIM. Computers in Industry, (99), 262-281.

Oesterreich, T. D., Teuteberg, F., Bensberg, F., & Buscher, G. (2019). The controlling profession in the digital age: Understanding the impact of digitization on the controller's job roles, skills and competences. International journal of accounting information systems, 35(C).

Oesterreich, T. D., & Teuteberg, F. (2016). Understanding the implications of digitisation and automation in the context of Industry 4.0: a triangulation approach and elements of a research agenda for the construction industry. Computers in Industry, 83, 121-139.

Ortt, R., Stolwijk, C., & Punter, M. (2020). Implementing Industry 4.0: assessing the current state. Journal of Manufacturing Technology Management, 31(5), 825-836.

Patel, K. K., Patel, S. M., & Scholar, P. (2016). Internet of things-IOT: definition, characteristics, architecture, enabling technologies, application & future challenges. International journal of engineering science and computing, 6(5).

Pereira, A. C., & Romero, F. (2017). A review of the meanings and the implications of the Industry 4.0 concept. Procedia Manufacturing, 13, 1206–1214.

Pfeiffer, S. (2017). The vision of “Industrie 4.0” in the making - a case of future told, tamed, and traded. Nanoethics, 11, 107–121.

Porter M. E., & Heppelmann J. E. (2014). How smart, connected products are transforming competition. Harvard Business Review, 92(11), 64-88. Retrieved from:

Reginato, L., & Guerreiro, R. (2011). Um estudo sobre a associação entre o modelo de gestão e controles gerenciais em indústrias brasileiras. Revista Universo Contábil, 7(2), 6-27.

Roblek, V., Meško, M., & Krapež, A. (2016). A complex view of industry 4.0. Sage open, 6(2), 2158244016653987.

Rüttimann, B. G., & Stöckli, M. T. (2016). Lean and Industry 4.0—twins, partners, or contenders? A due clarification regarding the supposed clash of two production systems. Journal of Service Science and Management, 9(6), 485-500.

Sanchez, M., Exposito, E., & Aguilar, J. (2020). Industry 4.0: survey from a system integration perspective. International Journal of Computer Integrated Manufacturing, 33(10-11), 1017-1041.

Schneider, P. (2018). Managerial challenges of Industry 4.0: an empirically backed research agenda for a nascent field. Review of Managerial Science, 12, 803-848.

Schwab, Klaus (2016). A quarta revolução industrial: São Paulo: Edipro.

Shendge, A. B. (2021). Interne of things (Iot): An overview on research challenges and future applications. International Journal of Engineering Applied Sciences and Technology.

Stock, T., & Seliger, G. (2016). Opportunities of sustainable manufacturing in industry 4.0. Procedia CIRP, 40, 536-541.

Von Bertalanffy, L. (1968). General system theory: Foundations, development, applications. New York: George Braziller.



How to Cite

Guerreiro, R., Ventura Amaral, J., Tadeu Russo, P., & Magalhães Mucci, D. (2023). Industry 4.0: Features and Potential Impacts on the Internal Environment of Companies. Advances in Scientific and Applied Accounting, 16(3), 092–104/105.