الريادة لاقتصاديات الأعمال
Volume 12, Numéro 2, Pages 471-486
2026-06-21
The Role Of Artificial Intelligence In Enhancing Agency Theory: A Theoretical Study In Light Of Post-pandemic Literature
Authors : Touahria Oualid . Boudjemil Ahmed .
Abstract
The Covid-19 pandemic has been a major accelerator of digital transformation, forcing companies to rethink their governance practices and business models. Through a post-pandemic literature review, this study highlights that Artificial Intelligence (AI) helps reduce information asymmetry, strengthen transparency, and limit opportunistic behaviors by managers. However, while AI appears to be a strategic lever for governance, it also raises new challenges related to algorithmic bias, data dependency, and ethical requirements. The analysis concludes that AI can only be effective if it is integrated into a digital, responsible, and ethical governance approach, capable of sustainably supporting organizational transformation. Keywords: AI, Governance, Digital Transformation, Agency Theory Jel codes classification: M5, M150, O31, O32, D85
Keywords
AI ; Governance ; Digital Transformation ; Agency Theory
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