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Annals of Organizational Culture, Leadership and External Engagement Journal

2026 Volume 7 Issue 1

Governing AI-Enabled Organizational Transformation: An Ethical Control Architecture for Human Oversight, Decision Accountability, Stakeholder Transparency, and Responsible Innovation


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  1. Department of AI Governance and Ethical Control, Faculty of Business, KU Leuven, Leuven, Belgium.
  2. Department of Human Oversight and Responsible Innovation, Faculty of Management, Ghent University, Ghent, Belgium.
Abstract

Artificial intelligence is increasingly embedded in organizational decisions, workflows, professional judgment, and transformation programs, yet responsible-AI debates often separate technical risk management from the organizational allocation of authority, accountability, transparency, and stakeholder recourse. This original non-empirical article develops an ethical control architecture for governing AI-enabled organizational transformation. It synthesizes recent management, information-systems, and business-ethics scholarship to distinguish nominal human involvement from meaningful control, technical assurance from organizational responsibility, disclosure from contestability, and one-time compliance from lifecycle governance. The analysis argues that responsible transformation depends on coordinated control across strategic, managerial, operational, and technical layers rather than on a single ethics principle, oversight role, or technical safeguard. The proposed architecture integrates four mutually dependent control functions: preserving substantive human judgment where ethically consequential decisions require it; maintaining traceable responsibility for distributed human–AI decisions; enabling stakeholder transparency, challenge, and redress; and sustaining auditability and revision across the AI life cycle. It further treats escalation, intervention, and accountability as context-sensitive rather than universally fixed. The contribution is a governance-oriented synthesis that makes responsibility allocation and contestability visible as organizational design problems. The architecture is not presented as an empirically validated causal model, a universal implementation template, or evidence of managerial effectiveness. Its usefulness depends on organizational context, decision stakes, institutional setting, system properties, and future empirical testing across levels and over time.


How to cite this article
Vancouver
Smet WD, Dam LV, Janssens P. Governing AI-Enabled Organizational Transformation: An Ethical Control Architecture for Human Oversight, Decision Accountability, Stakeholder Transparency, and Responsible Innovation. Ann Organ Cult Leadersh Extern Engagem J. 2026;7(1):163-72. https://doi.org/10.51847/ZyogEEulsN
APA
Smet, W. D., Dam, L. V., & Janssens, P. (2026). Governing AI-Enabled Organizational Transformation: An Ethical Control Architecture for Human Oversight, Decision Accountability, Stakeholder Transparency, and Responsible Innovation. Annals of Organizational Culture, Leadership and External Engagement Journal, 7(1), 163-172. https://doi.org/10.51847/ZyogEEulsN
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