标题： 重新配置数字问责制：后民族会计背景下的AI驱动创新与跨国治理 显示英文标题

标题： Reconfiguring Digital Accountability: AI-Powered Innovations and Transnational Governance in a Postnational Accounting Context

摘要： 本研究探讨了人工智能驱动的数字创新如何在跨国治理背景下重塑组织问责制。 随着人工智能系统在审计和财务报告等领域的决策中介作用日益增强，基于控制、透明度和可审计性的传统问责机制正在受到动摇。 我们整合了技术接受模型（TAM）、行动者-网络理论（ANT）和制度理论，以研究组织如何在超越国界的监管、伦理和文化压力下采用人工智能技术。 我们认为，问责制是在全球社会技术网络中共同构建的，不仅受用户感知的影响，还受到治理逻辑和规范性期望的塑造。 扩展TAM，我们将合规性和合法性作为感知有用性和易用性中的关键因素。 基于ANT，我们将问责制重新概念化为网络化集合的关联性和涌现性属性。 我们提出了两种组织策略，包括内部治理重构和外部行动者网络参与，以促进会计领域负责任、合法且被全球接受的人工智能采用。 显示英文摘要

摘要： This study explores how AI-powered digital innovations are reshaping organisational accountability in a transnational governance context. As AI systems increasingly mediate decision-making in domains such as auditing and financial reporting, traditional mechanisms of accountability, based on control, transparency, and auditability, are being destabilised. We integrate the Technology Acceptance Model (TAM), Actor-Network Theory (ANT), and institutional theory to examine how organisations adopt AI technologies in response to regulatory, ethical, and cultural pressures that transcend national boundaries. We argue that accountability is co-constructed within global socio-technical networks, shaped not only by user perceptions but also by governance logics and normative expectations. Extending TAM, we incorporate compliance and legitimacy as key factors in perceived usefulness and usability. Drawing on ANT, we reconceptualise accountability as a relational and emergent property of networked assemblages. We propose two organisational strategies including internal governance reconfiguration and external actor-network engagement to foster responsible, legitimate, and globally accepted AI adoption in the accounting domain.