Identifying the Dimensions and Components of Organizational Governance in Artificial Intelligence-Based Higher Education

Authors

    Mashallah Salehpour Department of Accounting, QaS.C., Islamic Azad University, Qaemshahr, Iran.
    Ali Akbar Ramezani * Department of Accounting, QaS.C., Islamic Azad University, Qaemshahr, Iran aa.ramezani@qaemiau.ac.ir
    Seyyed Hossein NaslMousavi Department of Accounting, QaS.C., Islamic Azad University, Qaemshahr, Iran.
    Mirsaeid Hosseini Shirvani Department of Computer Engineering, Sar.C., Islamic Azad University, Sari, Iran.

Keywords:

  University of Cultural Education, Higher Education, Artificial Intelligence Technology, Organizational Governance

Abstract

This study aimed to identify the dimensions and components of organizational governance in higher education based on artificial intelligence technology. The research employed a qualitative approach. In the fuzzy Delphi technique stage, key components were identified and screened through a survey of 20 experts, including senior managers and faculty members specializing in management and information technology, selected through purposive judgmental sampling. The DEMATEL method was then applied to analyze the influence, dependence, and prioritization of components, conducted with a sample of 20 experts and key university stakeholders, also selected through purposive judgmental sampling. The findings indicate the development of a comprehensive model with two main dimensions—organizational governance and artificial intelligence technology—comprising 18 key components such as organizational knowledge management, applications of artificial intelligence in education, change and transformation management, control and supervision, and transparency and accountability. DEMATEL analysis revealed that organizational knowledge management and applications of artificial intelligence in education play a pivotal role due to their strong influence, whereas components such as artificial intelligence ethics and technology infrastructure are more dependent and require structural support. The prioritization of components showed that change and transformation management, applications of artificial intelligence in education, and inter-organizational collaboration hold higher importance. By integrating artificial intelligence into big data analytics, intelligent decision-making, financial monitoring, and personalized education, this model optimizes university processes. Therefore, considering the identified components, integrating organizational governance and artificial intelligence technology in higher education can help optimize managerial and educational processes. Organizational knowledge management and applications of artificial intelligence play a central role, whereas components such as artificial intelligence ethics require structural support. This model facilitates decision-making and monitoring in universities.

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Published

2025-09-10

Submitted

2025-04-07

Revised

2025-08-03

Accepted

2025-08-09

How to Cite

Salehpour, M. ., Ramezani, A. A., NaslMousavi, S. H. . . ., & Hosseini Shirvani, M. . . (1404). Identifying the Dimensions and Components of Organizational Governance in Artificial Intelligence-Based Higher Education. Accounting, Finance and Computational Intelligence, 3(2), 1-13. https://jafci.com/index.php/jafci/article/view/140

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