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We are at the beginning of a new age in which artificial entities will perform significant amounts of high-level cognitive processing rivaling and even surpassing human thinking. The future belongs to those who can best collaborate with…

Human-Computer Interaction · Computer Science 2022-11-15 Ron Fulbright

Artificial intelligence (AI) and Machine Learning (ML) have moved from research and pilot projects into everyday business operations, with generative AI accelerating adoption across processes, products, and services. This paper introduces…

Computers and Society · Computer Science 2026-02-17 Stephan Sandfuchs , Diako Farooghi , Janis Mohr , Sarah Grewe , Markus Lemmen , Jörg Frochte

Large and ever-evolving technology companies continue to invest more time and resources to incorporate responsible Artificial Intelligence (AI) into production-ready systems to increase algorithmic accountability. This paper examines and…

Computers and Society · Computer Science 2021-03-04 Bogdana Rakova , Jingying Yang , Henriette Cramer , Rumman Chowdhury

The study addresses the paradigm shift in corporate management, where AI is moving from a decision support tool to an autonomous decision-maker, with some AI systems already appointed to leadership roles in companies. A central problem…

Computers and Society · Computer Science 2025-08-07 Anna Romanova

This study explores how AI-powered digital innovations are reshaping organisational accountability in a transnational governance context. As AI systems increasingly mediate decision-making in domains such as auditing and financial…

Theoretical Economics · Economics 2025-07-02 Claire Li , David Freeborn

Organizational knowledge used by AI agents typically lacks epistemic structure: retrieval systems surface semantically relevant content without distinguishing binding decisions from abandoned hypotheses, contested claims from settled ones,…

Artificial Intelligence · Computer Science 2026-05-25 Federico Bottino , Carlo Ferrero , Nicholas Dosio , Pierfrancesco Beneventano

AI systems increasingly produce fluent, correct, end-to-end outcomes. Over time, this erodes users' ability to explain, verify, or intervene. We define this divergence as the Capability-Comprehension Gap: a decoupling where assisted…

Artificial Intelligence · Computer Science 2026-02-03 Fangzhou Lin , Qianwen Ge , Lingyu Xu , Peiran Li , Xiangbo Gao , Shuo Xing , Kazunori Yamada , Ziming Zhang , Haichong Zhang , Zhengzhong Tu

Knowledge is attributed to human whose problem-solving behavior is subjective and complex. In today's knowledge economy, the need to manage knowledge produced by a community of actors cannot be overemphasized. This is due to the fact that…

Artificial Intelligence · Computer Science 2010-12-16 Bolanle Oladejo , Victor Odumuyiwa , Amos David

This article examines the evolving role of legal frameworks in shaping ethical artificial intelligence (AI) use in corporate governance. As AI systems become increasingly prevalent in business operations and decision-making, there is a…

Computers and Society · Computer Science 2025-03-20 Shahmar Mirishli

Artificial intelligence (AI) maturity models have proliferated, yet prevailing frameworks remain largely enterprise-centric, linear, and weakly aligned with the organizational realities of small and medium-sized enterprises (SMEs). This…

Computers and Society · Computer Science 2026-03-11 Sukanlaya Sawang , Virach Sornlertlamvanich

It is needless to mention the (already established) overarching importance of knowledge organization and its tried-and-tested high-quality schemes in knowledge-based Artificial Intelligence (AI) systems. But equally, it is also hard to…

Artificial Intelligence · Computer Science 2021-05-25 Mayukh Bagchi

The popularisation of applying AI in businesses poses significant challenges relating to ethical principles, governance, and legal compliance. Although businesses have embedded AI into their day-to-day processes, they lack a unified…

Artificial Intelligence · Computer Science 2024-12-09 Haocheng Lin

Artificial Intelligence (AI), particularly through the advent of large-scale generative AI (GenAI) models such as Large Language Models (LLMs), has become a transformative element in contemporary technology. While these models have unlocked…

Software Engineering · Computer Science 2024-01-19 Boming Xia , Qinghua Lu , Liming Zhu , Sung Une Lee , Yue Liu , Zhenchang Xing

Organizations generate vast amounts of interconnected content across various platforms. While language models enable sophisticated reasoning for use in business applications, retrieving and contextualizing information from organizational…

Information Retrieval · Computer Science 2025-04-11 Adam McCabe , Matthew H. Chequers

Generative artificial intelligence is increasingly being integrated into complex business workflows, fundamentally shifting the boundaries of managerial decision-making. However, the reliability of its strategic advice in ambiguous business…

Artificial Intelligence · Computer Science 2026-03-05 Sule Ozturk Birim , Fabrizio Marozzo , Yigit Kazancoglu

We argue that the phenomena of distributed responsibility, induced acceptance, and acceptance through ignorance constitute instances of imperfect delegation when tasks are delegated to computationally-driven systems. Imperfect delegation…

Artificial Intelligence · Computer Science 2021-05-05 Michele Loi , Matthias Spielkamp

AI-powered greenwashing has emerged as an insidious challenge within corporate sustainability governance, exacerbating the opacity of environmental disclosures and subverting regulatory oversight. This study conducts a comparative legal…

Computers and Society · Computer Science 2025-12-18 Sahibpreet Singh , Manjit Singh

Knowledge and information are becoming the primary resources of the emerging information society. To exploit the potential of available expert knowledge, comprehension and application skills (i.e. expert competences) are necessary. The…

Information Retrieval · Computer Science 2018-11-08 Bernhard Bergmair , Thomas Buchegger , Johann Hoffelner , Gerald Schatz , Siegfried Silber , Johannes Klinglmayr

Governance theory has quietly relied on a rough cognitive comparability between governors and governed. The assumption is load-bearing, and this paper tries to show why by making it testable. The vehicle is a six-dimension evaluation…

Computers and Society · Computer Science 2026-04-15 Tony Rost

Trustworthiness of artificially intelligent agents is vital for the acceptance of human-machine teaming in industrial manufacturing environments. Predictable behaviours and explainable (and understandable) rationale allow humans…

Artificial Intelligence · Computer Science 2023-05-22 Vedran Galetić , Alistair Nottle
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