Artificial intelligence to enhance corporate governance: A conceptual framework

Corporate Board: Role, Duties & Composition

article

AnacletoCorreia¹  Pedro B. Água¹ 

[1] CINAV, Escola Naval, Military University Institute

关键词: Artificial Intelligence;    Corporate Governance;    Data Science;    Ethical Decision-Making;    Organizational Ethics;    Transparency;   

DOI  :  10.22495/cbv19i1art3

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

In this preliminary study, we explore the novel intersection of corporate governance (CG) and artificial intelligence (AI), addressing the crucial question: How can AI be leveraged to enhance ethical and transparent decision-making within the corporate environment? Drawing from current studies on organizational governance, AI ethics, and data science, our research raises the curtain on the potential of AI in augmenting traditional governance mechanisms, while also scrutinizing the ethical quandaries and challenges it may pose. We propose a novel conceptual framework, rooted in the principles of separation of ownership and control, and data ethics, to be underpinned and validated, in the future, through an empirical study. Given the current inception stage of the study, we expect the results will illustrate a significant positive impact of AI on CG effectiveness, particularly in enhancing transparency and fostering ethical decision-making. We also propose future studies to be done as a mix of econometric and machine learning methods to empirically test the framework with datasets gathered over a period of years.

【 授权许可】

CC BY-NC