From Human Oversight to Algorithmic Accountability: Directors’ Role in AI Governance

Abstract

The increasing use of Artificial Intelligence (AI) by Corporates to make decisions has created a new responsibility for corporate directors because they now need to manage automated systems which use AI technology instead of monitoring workers. The study investigates this transformation while assessing algorithmic accountability through existing AI governance systems which operate under corporate, IT, and data governance procedures. The study uses qualitative exploratory methods which rely on secondary data sources such as peer-reviewed journal articles and industry reports and regulatory frameworks and corporate case studies. The literature review presents key themes for analysis through AI governance frameworks and digital transformation board responsibilities and AI systems ethical accountability. The study uses a deductive approach to test whether traditional governance theories apply to environments which use AI technologies.