Aug 2026· European Conference on Knowledge Management· 0 citations· 12 references
TL;DR
The results show that AI use significantly increases digital trust, which in turn improves decision quality, and indicates that the impact of generative AI on decision-making depends on governance conditions rather than technology alone.
Abstract
The rapid diffusion of generative artificial intelligence (GAI) is transforming organizational knowledge processes, yet existing research offers limited insight into its governance implications. This study addresses this gap by conceptualizing GAI as a mechanism of knowledge governance and examining its relationship with digital trust, information security maturity, and decision quality. Data from 300 firms across Poland, Germany, and Spain were collected using a CAWI survey of top management teams. Structural equation modeling (SEM) and multilevel analysis were applied to test relationships between AI-mediated knowledge practices, digital trust, information security maturity, and perceived decision quality. The results show that AI use significantly increases digital trust, which in turn improves decision quality. Digital trust acts as a mediator, while information security maturity moderates this relationship. The findings indicate that the impact of generative AI on decision-making depends on governance conditions rather than technology alone.
Empirical evidence is provided for the high relevance of procurement for public sector AI services via supplier-related governance perspectives and for the need to refine existing AI readiness and adoption models, particularly for regulated or defense-related procurement environments.
Max Ernst Hamscher, A. Glas, Michael Essig· International Journal of Pub...· 0 citations
An integrative Trust-Transparency-Effectiveness framework connecting micro-level message design, meso-level organizational practice, and macro-level public trust outcomes is proposed, which offers strategic communicators, corporate leaders, and policymakers a structured lens for deploying generative AI responsibly whil...
The growing complexity of digital crisis communication has led organizations to adopt artificial intelligence (AI) systems and social media influencers as strategic instruments. However, limited empirical research has examined their combined impact on public trust. This study investigates the effects of AI transparency...
Tuan Tai Nguyen· Hoa Binh University Journal...· 0 citations
Tax compliance remains a major challenge in emerging economies due to institutional weaknesses, limited administrative capacity, and low taxpayer trust. This study examines how the digitalisation of tax administration and the adoption of artificial intelligence (AI) tools influence corporate tax compliance behaviour. D...
H. Suva, D. Chavda· International Journal of Bus...· 0 citations
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
Abstract: Artificial Intelligence (AI) and digital transformation are changing the global public governance landscape in today's fast-changing world. This paper addresses the important nexus of technological progress and institutional trust in the context of the Presidential Decree, which has been proclaimed as the Yea...
Shaza Khalid· Budi Luhur Journal of Strate...· 0 citations
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