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Beyond the Black Box: A Triptych Framework for Ethical and Accountable AI in Human Capital Management

In: Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025)

Author

Listed:
  • Gatot Kustyadji

    (Universitas Internasional Semen Indonesia, Department of Magister Management)

  • Bambang Tutuko

    (Universitas Internasional Semen Indonesia, Department of Magister Management)

  • Alfina Alfina

    (Universitas Internasional Semen Indonesia, Department of Magister Management)

  • Afian Hanafi

    (Universitas Internasional Semen Indonesia, Department of Magister Management)

  • Tony Febrianto

    (Universitas Internasional Semen Indonesia, Department of Magister Management)

  • Rosswanti Putri Adi Agustini

    (Universitas Internasional Semen Indonesia, Department of Magister Management)

Abstract

This paper addresses the critical governance gap emerging at the intersection of Human Capital Management (HCM) and Artificial Intelligence (AI). While AI offers unprecedented efficiencies in talent management, its rapid, unregulated deployment has created a crisis of ethics and accountability, characterized by algorithmic bias, opacity, and the erosion of employee rights. Existing literature has examined these problems and potential solutions in isolation. This paper bridges this gap by proposing a novel, integrated conceptual model: The Triptych Framework for Ethical AI-Driven HCM. Drawing on a comprehensive library research methodology, we synthesize three distinct but complementary streams of literature AI Governance, Explainable AI (XAI), and Value Sensitive Design (VSD) into a multi-level governance structure. The framework’s three pillars (1) Macro-Level Algorithmic Accountability, (2) Meso-Level Technical Transparency via XAI, and (3) Micro-Level Proactive Ethics through VSD provide a holistic roadmap for the responsible design, deployment, and oversight of AI in the workplace. We discuss the framework’s theoretical implications for extending human capital theory and its practical contributions for HR leaders, technology developers, and policymakers. We conclude that only through such an integrated, human-centric approach can organizations harness the benefits of AI while upholding the principles of fairness, dignity, and trust fundamental to sustainable human capital.

Suggested Citation

  • Gatot Kustyadji & Bambang Tutuko & Alfina Alfina & Afian Hanafi & Tony Febrianto & Rosswanti Putri Adi Agustini, 2025. "Beyond the Black Box: A Triptych Framework for Ethical and Accountable AI in Human Capital Management," Advances in Economics, Business and Management Research, in: Novi Puspitasari & Zainuri Zainuri (ed.), Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025), pages 130-146, Springer.
  • Handle: RePEc:spr:advbcp:978-94-6463-956-8_11
    DOI: 10.2991/978-94-6463-956-8_11
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