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Markets, Organizations & Public Value
Governance Perspective Published August 5, 2026 Article mv20260005

Corporate Governance for AI-Enabled Decision Systems

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Abstract

This governance perspective examines corporate governance for AI-enabled decision systems. The organizing question is how boards and executives can oversee material algorithmic decisions without reducing oversight to generic principles. Ten related scholarly sources are synthesized through a decision-centered framework spanning problem definition, mechanism, measurement, evaluation, implementation, and governance. The review does not invent experiments, pooled estimates, or unreported quantitative results. It instead evaluates the strength and transferability of the available evidence, with particular attention to assuming technical validation alone satisfies fiduciary and stakeholder obligations. The resulting framework links technical or empirical performance to explicit use conditions and identifies tests that should precede wider adoption in firms using AI in finance, employment, marketing, and operations.

Keywords
corporate governanceartificial intelligenceboardsmodel riskaccountability
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Publication details
Journal
Markets, Organizations & Public Value
Volume
1 (2026)
Article number
mv20260005
License
CC BY 4.0