Corporate governance and digital accountability: A framework for enhancing transparency in the digital era

The increasing rate of digital transformation of organizational settings has changed the core assumptions of corporate governance, especially those related to accountability, transparency, and control. With the integration of digital infrastructures, AI-based decision systems, and data-intensive processes into the corporate processes, the conventional system of governance has structural and conceptual constraints that can be used to handle the arising risks and to guarantee responsible behaviors. The present research forms a holistic framework that re-conceptualizes the concept of corporate governance in terms of digital accountability and includes recent advancements in the context of algorithmic transparency, data stewardship, digital compliance, and interactive governance practices. This analysis is an overview of the recent research developments in the field of the accountability implications of AI systems, the changing legal and regulatory demands on technology-mediated decision-making, and the increased calls in terms of organizational transparency in digitally networked stakeholder ecosystems. The results show that the effectiveness of organizations in the digital era is based on the adoption of governance architectures that incorporate proactive oversight, strong data governance, fairness-oriented algorithmic assessment, and dynamic stakeholder engagement systems. The suggested framework provides an accent that digital accountability is not a technical only role but a multi-faceted governance role that must be institutionalized with an increase in managerial skills and sustained monitoring capabilities. The study provides the current governance literature with theoretically based and practically relevant information on how corporations and policymakers can enhance transparency, ethical adherence and stakeholder confidence in more digitized organizational environments.