The rapid adoption of digital technologies has revolutionized business operations and introduced emerging concepts such as Digital Twin (DT) technology, which has the potential to predict system responses before they occur, making it an attractive option for smart and sustainable tourism. However, implementing DT software systems poses significant challenges, including compliance with regulations and effective communication among stakeholders, and concerns surrounding security, privacy, and trust with the use of big data. To address these challenges, this paper proposes a documentation framework (...) for architectural decisions (DFAD) that applies the concept of big data governance to the digital system. The framework aims to ensure accountability, transparency, and trustworthiness while adhering to rules and regulations. To demonstrate its applicability, a case study and three case scenarios on the potential use of Mobile Positioning Data (MPD) in Indonesia for DT technology in smart and sustainable tourism were examined. The paper highlights the benefits of DFAD in shaping stakeholder communication and human–machine interactions while leveraging the potential of MPD to measure tourism statistics by Statistics Indonesia since 2016. Not only the documentation framework promotes compliance with regulations, but it also facilitates effective communication among stakeholders and enhances trust and transparency in the use of big data in DT technology for smart and sustainable tourism. This paper emphasizes the importance of effective big data governance and its potential to promote sustainable tourism practices. The multidisciplinarity approach on political science, software engineering, tourism, and official statistics provides an opportunity for academic contribution and decision-making processes. (shrink)