دور الذكاء الاصطناعي في خفض تكاليف الوكالة وتحسين كفاءة الرقابة المؤسسية: دراسة تحليلية
DOI:
https://doi.org/10.59992/IJFAES.2026.v5n10p5الكلمات المفتاحية:
الذكاء الاصطناعي، نظرية الوكالة، تكاليف الوكالة، تكاليف الرقابة، تكاليف الالتزام، الخسارة المتبقية، الرقابة المؤسسية، الحوكمة المؤسسيةالملخص
هدفت هذه الدراسة إلى تحليل دور الذكاء الاصطناعي في خفض تكاليف الوكالة وتحسين كفاءة الرقابة المؤسسية، في ضوء التطورات المتسارعة نحو توظيف تقنيات الذكاء الاصطناعي في مجالات التدقيق والرقابة وإدارة المخاطر والحوكمة؛ انطلقت الدراسة من مشكلة تتمثل في محدودية التأصيل النظري، وندرة الدراسات ضمن الأدبيات والبحوث العربية التي تناولت العلاقة بين تطبيقات الذكاء الاصطناعي وتكاليف الوكالة، لا سيما في أبعادها المتمثلة في تكاليف الرقابة، وتكاليف الالتزام، والخسارة المتبقية. اعتمدت الدراسة على المنهج الوصفي التحليلي والمنهج التحليلي الاستقرائي، عن طريق تحليل الأدبيات والدراسات السابقة والتقارير المتخصصة ذات الصلة خلال الفترة (2020م-2026م).
توصلت الدراسة إلى أن الذكاء الاصطناعي يمكن أن يسهم في خفض تكاليف الوكالة عن طريق تعزيز الرقابة المستمرة، وتحسين جودة المعلومات وتوفيرها في الوقت المناسب، والحد من عدم تماثل المعلومات، ودعم اتخاذ القرار، والكشف المبكر عن الأخطاء والاحتيال والانحرافات الإدارية. أظهرت الدراسة أن تطبيقات الذكاء الاصطناعي في التدقيق والرقابة وإدارة المخاطر تتيح الانتقال من الرقابة اللاحقة إلى الرقابة الاستباقية والذكية، بما يعزز كفاءة الرقابة المؤسسية ويساعد على التنبؤ بالمخاطر وتفعيل أنظمة الإنذار المبكر وترشيد استخدام الموارد. كذلك تبين أن الذكاء الاصطناعي يمكن أن يدعم الحوكمة والمساءلة والامتثال، ويسهم في الحد من السلوك الانتهازي للإدارة، إلا أن هذا الاستخدام يفرض تحديات جديدة تتعلق بحماية البيانات، والتحيز الخوارزمي، والشفافية، والمسؤولية القانونية، والاعتماد المفرط على الأنظمة الذكية. خلصت الدراسة إلى أن تحقيق الفوائد الكاملة للذكاء الاصطناعي يتطلب إطارًا متكاملًا للحوكمة الرقمية، يوازن بين الأتمتة والرقابة البشرية، ويضمن الشفافية والمساءلة وحماية البيانات.
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