Jul 2026· AI and Ethics· Vol 6· 0 citations· 23 references
Computer Science
TL;DR
The study contributes a theory-differentiated analytical framework for AI governance in financial systems, advancing beyond descriptive policy analysis to provide structured, actionable governance guidance for an emerging economy undergoing rapid digital transformation.
The results indicate that strong governance arrangements, such as model governance, accountability frameworks, board supervision, and alignment with organizational risk appetite, are necessary for successfully deploying AI-enabled ESG.
Rini Marlina, Rosa Christiana Esti Noor Sumaryanti, Poltak Maruli John Liberty Hutagaol· Asian Management and Busines...· 0 citations
AI possesses substantial potential to transform public financial management by promoting fiscal discipline, strengthening accountability, and enhancing the effectiveness of budgeting systems, and is recommended for increased investment in digital infrastructure, human capacity development, data governance frameworks, c...
Ukpong Johnson, O. Duke, Bayo Lekara et al.· Science Journal of Business...· 0 citations
This article examines three interconnected dimensions of responsible AI for enterprise modernization: governance infrastructure for accountable AI deployment, algorithmic equity in high-impact decision environments, and the evolving international regulatory landscape shaping enterprise AI governance.
M. Modi· International Journal of Eng...· 0 citations
The research concludes that banking regulatory compliance in the digital era cannot be achieved through passive adherence to legacy frameworks; it requires a proactive, sociotechnical approach to algorithmic transparency.
Joseph Kikomeko, Augustine Alloysius Ogbe· Journal of Banking and Finan...· 0 citations
Applied to African AI governance domains, this framework reveals how institutional fragmentation, infrastructural dependency, and global platform dominance undermine state-centred regulatory models.
Chijioke I. Okorie· Potchefstroom Electronic Law...· 0 citations
It is argued that ESG frameworks, which evolved through incremental adjustment, may prove insufficient for governing algorithmic systems and proposed adding a fourth pillar, Algorithmic Governance, within an extended ESGA framework to address risks that transcend traditional governance categories.
Pitabas Mohanty, Supriti Mishra· Business Strategy and the En...· 0 citations
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