Moral Accountability in AI-Driven Corporate Decision-Making: A Comparative Case Analysis of Amazon, United Health Group, and Deutsche Bank
DOI:
https://doi.org/10.51325/3yx5qe22Keywords:
AI Ethics, Moral Accountability, Algorithmic Decision-Making, Corporate Governance, Responsible AI, Distributed AgencyAbstract
There are serious moral accountability issues involved in using artificial intelligence systems for critical corporate decisions, such as hiring, health insurance coverage, and credit approvals. Who is responsible morally when an application is not accepted, a claim for health insurance is refused, or a credit application is not approved? In this paper, we draw upon three corporate case studies, including Amazon with its automated hiring processes, UnitedHealth Group with AI and health insurance, and Deutsche Bank’s algorithmic credit rating process in order to see how moral accountability is created, shared, and challenged in corporate fields that involve AI. Building on philosophical literature on collective moral responsibility, distributed agency, and algorithmic governance, we elaborate an Accountability Diffusion Framework (ADF) that describes four mechanisms through which the use of AI systematically undermines moral accountability in corporate contexts: opacity diffusion, temporal displacement, agential fragmentation, and normative laundering. In our analysis, all three companies have used these mechanisms, whether deliberately or not, to shield human decision-makers from responsibility for harmful AI-driven outcomes. We argue that restoring moral accountability in AI-driven organisations requires not only improved technical explainability, but fundamental changes to corporate governance, stakeholder engagement practices, and the regulatory architecture of AI deployment. The paper ends with a set of accountability design principles for ethically responsible AI governance.
Editorial note: The author is Managing Editor of EJBTI. In line with the journal’s Editorial Independence policy, she had no involvement in the handling of this manuscript. It was managed by Dr. Bahaaeddin Alareeni, who selected the reviewers and made the final decision following double-blind peer review.
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