IDEAS home Printed from https://ideas.repec.org/a/vrs/jecman/v44y2022i1p446-494n8.html

Stakeholder-accountability model for artificial intelligence projects

Author

Listed:
  • Miller Gloria J.

    (Maxmetrics, Heidelberg, Germany)

Abstract

Aim/purpose – This research presents a conceptual stakeholder accountability model for mapping the project actors to the conduct for which they should be held accountable in artificial intelligence (AI) projects. AI projects differ from other projects in important ways, including in their capacity to inflict harm and impact human and civil rights on a global scale. The in-project decisions are high stakes, and it is critical who decides the system’s features. Even well-designed AI systems can be deployed in ways that harm individuals, local communities, and society. Design/methodology/approach – The present study uses a systematic literature review, accountability theory, and AI success factors to elaborate on the relationships between AI project actors and stakeholders. The literature review follows the preferred reporting items for systematic reviews and meta-analyses (PRISMA) statement process. Bovens’ accountability model and AI success factors are employed as a basis for the coding framework in the thematic analysis. The study uses a web-based survey to collect data from respondents in the United States and Germany employing statistical analysis to assess public opinion on AI fairness, sustainability, and accountability. Findings – The AI stakeholder accountability model specifies the complex relationships between 16 actors and 22 stakeholder forums using 78 AI success factors to define the conduct and the obligations and consequences that characterize those relationships. The survey analysis suggests that more than 80% of the public thinks AI development should be fair and sustainable, and it sees the government and development organizations as most accountable in this regard. There are some differences between the United States and Germany regarding fairness, sustainability, and accountability. Research implications/limitations – The results should benefit project managers and project sponsors in stakeholder identification and resource assignment. The definitions offer policy advisors insights for updating AI governance practices. The model presented here is conceptual and has not been validated using real-world projects. Originality/value/contribution – The study adds context-specific information on AI to the project management literature. It defines project actors as moral agents and provides a model for mapping the accountability of project actors to stakeholder expectations and system impacts.

Suggested Citation

  • Miller Gloria J., 2022. "Stakeholder-accountability model for artificial intelligence projects," Journal of Economics and Management, Sciendo, vol. 44(1), pages 446-494, January.
  • Handle: RePEc:vrs:jecman:v:44:y:2022:i:1:p:446-494:n:8
    DOI: 10.22367/jem.2022.44.18
    as

    Download full text from publisher

    File URL: https://doi.org/10.22367/jem.2022.44.18
    Download Restriction: no

    File URL: https://libkey.io/10.22367/jem.2022.44.18?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Irene Unceta & Jordi Nin & Oriol Pujol, 2020. "Risk mitigation in algorithmic accountability: The role of machine learning copies," PLOS ONE, Public Library of Science, vol. 15(11), pages 1-26, November.
    2. Ivy Munoko & Helen L. Brown-Liburd & Miklos Vasarhelyi, 2020. "The Ethical Implications of Using Artificial Intelligence in Auditing," Journal of Business Ethics, Springer, vol. 167(2), pages 209-234, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Carmen Elena Stoenoiu, 2025. "Perspectives on the development of digital techniques and tools with implications for accounting and financial audit services," GATR Journals jfbr232, Global Academy of Training and Research (GATR) Enterprise.
    2. Anna Kusetogullari & Huseyin Kusetogullari & Martin Andersson & Tony Gorschek, 2025. "GenAI in Entrepreneurship: a systematic review of generative artificial intelligence in entrepreneurship research: current issues and future directions," Papers 2505.05523, arXiv.org.
    3. Annika Mies & Tim Gruchmann & Stefan Gold, 2026. "Conceptualising the Socio-material Context: An Ethical Enquiry into the Contextual Materialisation of Paradoxes in Transport Logistics," Journal of Business Ethics, Springer, vol. 203(1), pages 107-139, January.
    4. Cheng Xu & Yanqi Sun & Haibo Zhou, 2025. "Artificial Aesthetics and Ethical Ambiguity: Exploring Business Ethics in the Context of AI-driven Creativity," Journal of Business Ethics, Springer, vol. 199(4), pages 671-692, July.
    5. Chen, Pengyu & Chu, Zhongzhu & Zhao, Miao, 2024. "The Road to corporate sustainability: The importance of artificial intelligence," Technology in Society, Elsevier, vol. 76(C).
    6. Alaskar, Mohammad Zaid & Kim, Ja Ryong & Nguyen, Tam Huy & Rafique, Muhammad, 2025. "Balancing performance and ethics: Navigating visual recognition technology adoption in the auditing industry," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 59(C).
    7. Adrian GROȘANU & Melinda-Timea FÜLÖP & Nicolae MĂGDAȘ, 2024. "Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(4), pages 56-67, April.
    8. Ballantine, Joan & Boyce, Gordon & Stoner, Greg, 2024. "A critical review of AI in accounting education: Threat and opportunity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    9. Zhang, Chanyuan (Abigail) & Cho, Soohyun & Vasarhelyi, Miklos, 2022. "Explainable Artificial Intelligence (XAI) in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 46(C).
    10. Bonsón, Enrique & Lavorato, Domenica & Lamboglia, Rita & Mancini, Daniela, 2021. "Artificial intelligence activities and ethical approaches in leading listed companies in the European Union," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
    11. Radu USZKAI & Cristina VOINEA & Toni GIBEA, 2021. "Responsibility Attribution Problems In Companies: Could An Artificial Moral Advisor Solve This?," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(1), pages 951-959, November.
    12. Melinda Timea Fülöp & Constantin Aurelian Ionescu & Dan Ioan Topor, 2025. "Digital business world and ethical dilemmas: a systematic literature review," Digital Finance, Springer, vol. 7(1), pages 23-41, March.
    13. Ani STOYKOVA, 2024. "AI in Accounting: Insights from a Bibliometric Analysis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 56-71, August.
    14. Luo, Haotian & Yu, Jinlei & Mu, Tong & Zhou, Peng, 2025. "Spillover effects of enterprise digital transformation on supply chain carbon emissions: Evidence from China," Structural Change and Economic Dynamics, Elsevier, vol. 75(C), pages 606-617.
    15. Khowanas Saeed Qader & Kemal Cek, 2023. "Analysis of the Impact of External Auditors’ Autonomy on Financial Accounting Information Quality Case Study Commercial Banks in Northern Iraq," Sustainability, MDPI, vol. 15(12), pages 1-21, June.
    16. Delia DELIU, 2024. "Professional Judgment and Skepticism Amidst the Interaction of Artificial Intelligence and Human Intelligence," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 724-741, October.
    17. Manis, K.T. & Madhavaram, Sreedhar, 2023. "AI-Enabled marketing capabilities and the hierarchy of capabilities: Conceptualization, proposition development, and research avenues," Journal of Business Research, Elsevier, vol. 157(C).
    18. TANASE, George Cosmin, 2024. "The Integration of Emotional Intelligence into AI Marketing: Connecting Brands with Consumers," Romanian Distribution Committee Magazine, Romanian Distribution Committee, vol. 15(1), pages 29-37, March.
    19. Moinak Maiti & Parthajit Kayal & Aleksandra Vujko, 2025. "A study on ethical implications of artificial intelligence adoption in business: challenges and best practices," Future Business Journal, Springer, vol. 11(1), pages 1-12, December.
    20. Emilia Vann Yaroson & Amélie Abadie & Mélanie Roux, 2025. "Human-artificial intelligence collaboration in supply chain outcomes: the mediating role of responsible artificial intelligence," Annals of Operations Research, Springer, vol. 354(1), pages 35-69, November.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:jecman:v:44:y:2022:i:1:p:446-494:n:8. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.