Anais
Resumo do trabalho
Estratégia em Organizações · Governança Corporativa
Título
TRANSFORMING CORPORATE GOVERNANCE PRACTICES THROUGH ARTIFICIAL INTELLIGENCE: AN INTEGRATIVE FRAMEWORK AND FUTURE RESEARCH AGENDA
Palavras-chave
corporate governance
artificial intelligence (AI)
stakeholder theory
Autores
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Hellen RodriguesCENTRO UNIVERSITÁRIO DA FUNDAÇÃO EDUCACIONAL INACIANA PE SABÓIA DE MEDEIROS (FEI)
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ROBERTO CARLOS BERNARDESCENTRO UNIVERSITÁRIO DA FUNDAÇÃO EDUCACIONAL INACIANA PE SABÓIA DE MEDEIROS (FEI)
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Mauro KowalskiFaculdade de Economia, Administração e Contabilidade da Universidade de São Paulo - FEA
Resumo
Introdução
Classical frameworks for analyzing corporate governance focus on human actors and their interests. Advances in technology have introduced new perspectives, including integrating artificial intelligence (AI) into the boardroom. Consequently, governance is shifting toward hybrid models where collaboration between AI-based technologies and human governance actors can enhance corporate governance practices. However, understanding how these technologies can transform corporate governance practices remains limited.
Problema de Pesquisa e Objetivo
To address this gap, this study formulates the research question “How can AI-based technologies transform corporate governance practices?” and employs a systematic literature review as outlined by Torraco (2016), aiming to integrate fragmented discussions on this topic into a framework for transforming corporate governance practices.
Fundamentação Teórica
Although corporate governance is a multidisciplinary field, traditional studies mainly focus on ownership and control structures, board composition and diversity, firm performance, risk management, sustainability, family businesses, agency conflicts, stakeholders interactions, ethical and social considerations (Aguilera & Castillo, 2025; Ellili, 2023; Kreuzberg & Vicente, 2019; Pandey et al., 2023). The digital revolution has prompted researchers to question traditional governance theories to address technological advances in business models (Filatotchev et al., 2020; Sama et al., 2022).
Discussão
Previous research in corporate governance has lacked innovation and technology among the most studied topics (Pandey et al., 2023). However, cyber risks, data overload, digital governance, responsible AI use, and emerging ethical and moral violations require scholarly attention (Filatotchev et al., 2020). It calls for adapting corporate governance practices and developing board AI-based capabilities to sense opportunities and threats, seize strategic directions, and reconfigure practices.
Conclusão
In conclusion, as AI technologies advance, they offer new opportunities and challenges for corporate governance. It is crucial to develop innovative capabilities for organizations and governance actors. This research presents a framework to support the transformation of corporate governance practices, enabling more effective and adaptable governance in the AI era.
Contribuição / Impacto
This paper makes three key contributions. First, it advances theory by creating an integrative framework for transforming corporate governance practices that outlines the triggers, organizational enablers, transformation phases (including analog, assisted, augmented, and autonomous stages), and outcomes, contributing both to corporate governance and stakeholder theory. Second, it offers practical guidance for boards aiming to implement AI responsibly. Third, it delineates an agenda for future research.
Referências Bibliográficas
Aguilera, R. V., & Ruiz Castillo, M. (2025). Toward an updated corporate governance framework: Fundamentals, disruptions, and future research. BRQ Business Research Quarterly.
Filatotchev, I., Aguilera, R. V., Wright, M. (2020). From governance of innovation to innovations in governance. Academy of Management Perspectives, 34(2), 173-181.
Hanisch, M., Goldsby, C. M., Fabian, N. E., & Oehmichen, J. (2023). Digital governance: A conceptual framework and research agenda. Journal of Business Research, 162, 113777
Freeman, R. E. (2010). Managing for stakeholders: Trade-offs or value creation.
Filatotchev, I., Aguilera, R. V., Wright, M. (2020). From governance of innovation to innovations in governance. Academy of Management Perspectives, 34(2), 173-181.
Hanisch, M., Goldsby, C. M., Fabian, N. E., & Oehmichen, J. (2023). Digital governance: A conceptual framework and research agenda. Journal of Business Research, 162, 113777
Freeman, R. E. (2010). Managing for stakeholders: Trade-offs or value creation.