A Management Control oriented Governance Framework for Artificial Intelligence

Richard Sentinella, Maël Schnegg and Klaus Möller

Die Unternehmung - Swiss Journal of Business Research and Practice, 2023, vol. 77, issue 2, 162-184

Abstract: In an age of increasing access to and power of artificial intelligence (AI), ethical concerns, such as fairness, transparency, and human well-being have come to the attention of regulators, standard setting bodies, and organizations alike. In order to build AI-based systems that comply with new rules, organizations will have to adopt systems of governance. This study develops, based on existing frameworks and a multiple case study, a governance framework specifically designed with these challenges in mind: The St. Gallen Governance Framework for Artificial Intelligence focuses on identifying stakeholder concerns and strategic goals, building a management control system, assigning roles and responsibilities, and incorporating dynamism into the system of governance.

Date: 2023
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DOI: 10.5771/0042-059X-2023-2-162

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Die Unternehmung - Swiss Journal of Business Research and Practice is currently edited by Prof. Dr. Artur Baldauf, Universität Bern, Prof. Dr. Manfred Bruhn, Universität Basel, Prof. Dr. Pascal Gantenbein, Universität Basel (geschäftsführend), Prof. Dr. Markus Gmür, Universität Fribourg, Prof. Dr. Klaus Möller, Universität St. Gallen, Prof. Dr. Günter Müller-Stewens, Universität St. Gallen, Prof. Dr. Dr. h.c. Margit Osterloh, Universität Zürich, Prof. Dr. Dieter Pfaff, Universität Zürich and Prof. Dr. Martin Wallmeier, Universität Fribourg

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