MANAGEMENT AND ORGANIZATION: THE INTERCONNECTION BETWEEN MANAGEMENT AND CORPORATE GOVERNANCE
DOI:
https://doi.org/10.32999/ksu2307-8030/2025-56-3Keywords:
corporate governance, digital transformation, artificial intelligence, financial planning, stakeholders, ESG, managerial decisions, accountability, digital competenciesAbstract
The article presents a comprehensive study of the transformation of corporate governance in the context of digitalization, covering the impact of emerging technologies, changes in stakeholder roles, and the reconsideration of principles of accountability and transparency. The relevance of the study is driven by the need to adapt existing managerial practices to the challenges of the digital economy, including the use of technologies such as artificial intelligence, blockchain, Big Data, financial process automation, and the development of digital competencies among managerial personnel.The purpose of this article is to systematize scientific approaches to the digital transformation of corporate governance and to develop an original conceptual governance model capable of ensuring business resilience and adaptability in a high-tech environment.The research methods include content analysis of academic publications, comparative analysis of corporate governance models, methods of systematization and generalization, as well as elements of risk diagnostics and strategic forecasting. Based on the results of the study:the main areas of influence of digital technologies on corporate governance have been systematized (transparency, control, analytics, stakeholder communication);the risks associated with digital transformation have been identified, including ethical, regulatory, and cybersecurity concerns;both foreign and domestic approaches to digitalization of management functions have been generalized;the need for developing digital competencies and implementing ESG-oriented planning and budgeting has been substantiated;an original vision of an adaptive corporate governance model based on the digital integration of managerial, financial, and social mechanisms has been proposed.Digital transformation offers new opportunities for improving corporate governance efficiency; however, it requires a comprehensive rethinking of leadership roles, decision-making procedures, and the integration of innovative technologies, taking into account transparency, accountability, and sustainable development requirements. The proposed model may serve as a foundation for further academic and practical developments in enterprise management in the digital era.
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