글로벌 전자상거래기업의 인공지능 책임 거버넌스 역량이 혁신성과에 미치는 영향

초록

This study focuses on how AI accountability governance capabilities influence innovation performance in cross-border e-commerce enterprises, mediated by digital transformation risk perception and digital compliance. The survey was conducted among 296 cross-border e-commerce firms based in China, and the research model was tested using structural equation modeling (SEM). The results show that AI accountability governance capabilities have a significant positive effect on both digital transformation risk perception and digital compliance. Furthermore, both variables significantly mediate the relationship between AI governance capabilities and innovation performance. Unlike prior studies that mainly focused on the benefits or risks of AI adoption, this study differentiates itself by examining the internal governance capability as a strategic resource, and by providing an integrated framework that links risk perception, regulatory adaptation, and performance generation in the digital transformation process. These findings highlight the need for an integrated governance system to strengthen enterprise competitiveness in the digital era and offer practical implications for corporate policy development and organizational capability enhancement.

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