Managerial Cognition of AI Ethics and Corporate AI Strategy Implementation: An Integrated Ethical Governance Framework

DOI

10.2991/978-2-38476-577-5_133How to use a DOI?

Keywords

Artificial Intelligence Ethics; Managerial Cognition; Corporate AI Governance; Ethical Risk Assessment; AI Strategy Implementation

Abstract

This study examines how corporate managers’ understanding of artificial intelligence (AI) ethics influences the formulation and implementation of AI strategies. As AI tools become deeply embedded in organizational decision-making, the ethical legitimacy of AI strategies has emerged as a critical issue in corporate governance. The study identifies managerial deficiencies in technical knowledge, limited ethical sensitivity, and the underestimation of risks such as data privacy breaches and algorithmic bias as key factors contributing to AI strategies that diverge from societal expectations. In addition, the absence of ethical governance structures—such as AI ethics committees, algorithm auditing mechanisms, and transparency systems—weakens a firm’s capacity to recognize and respond to ethical risks. Delays in external regulation and insufficient public oversight further exacerbate this problem, making it easier for enterprises to overlook ethical responsibilities. To address these deficiencies, this study proposes three solutions: an AI Ethics Committee framework, a managerial AI ethics cognition measurement model, and an AI Ethical Impact Assessment Tool. Collectively, these mechanisms aim to enhance the ethical legitimacy of corporate AI strategies and strengthen responsible AI governance.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Shifeng Chen
AU  - Xiaojun Chen
PY  - 2026
DA  - 2026/05/15
TI  - Managerial Cognition of AI Ethics and Corporate AI Strategy Implementation: An Integrated Ethical Governance Framework
BT  - Proceedings of the 2026 5th International Conference on Social Sciences and Humanities and Arts (SSHA 2026)
PB  - Atlantis Press
SP  - 1312
EP  - 1320
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-577-5_133
DO  - 10.2991/978-2-38476-577-5_133
ID  - Chen2026
ER  -