Global Perspectives on Artificial Intelligence Governance

Ahmed Mohammadali-Haji () and Nicolaas Strydom ()
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Ahmed Mohammadali-Haji: University of Johannesburg, Department of Accountancy, College of Business and Economics
Nicolaas Strydom: University of Johannesburg, Department of Accountancy, College of Business and Economics

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Abstract: Abstract As artificial intelligence (AI) continues to reshape industries, the need for effective governance and regulation is becoming increasingly important. This chapter presents a systematic literature review, guided by the PRISMA framework and thematic analysis, to examine AI governance practices through a sectoral comparative lens across healthcare, auditing and finance, and the legal sector. The review reveals how sector-specific risk profiles shape distinct governance challenges, including patient safety and data stewardship in healthcare, transparency and auditability in financial and auditing applications, and accountability and bias mitigation in legal practice. Across sectors, a consistent need emerges for continuous, human-centred oversight supported by balanced combinations of external regulation and internal self-governance that supports risk mitigation while preserving innovation and gains in efficiency. Through a rigorous synthesis of existing research, the review highlights key themes and challenges in AI governance and provides a foundation for understanding AI governance practices across diverse industries and contexts.

Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-032-20091-4_8

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DOI: 10.1007/978-3-032-20091-4_8

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