{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,10,23]],"date-time":"2026-10-23T20:13:21Z","timestamp":1792786401756,"version":"4.5.0"},"reference-count":45,"publisher":"Emerald","funder":[{"name":"Prague University of Economics and Business","award":["IP400040"],"award-info":[{"award-number":["IP400040"]}],"id":[{"id":"https:\/\/ror.org\/029ecwj92","id-type":"ROR","asserted-by":"crossref"}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"abstract":"<jats:sec>\n                    <jats:title>Purpose<\/jats:title>\n                    <jats:p>This conceptual paper addresses fragmentation in organisational AI governance, where ethical orientation, compliance control and organisational learning are often treated separately. It asks how governance can remain effective when contemporary weak or soft AI becomes a decision-shaping component of organisational sociotechnical systems and when responsibility must remain attributable across distributed actors and lifecycle stages.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Design\/methodology\/approach<\/jats:title>\n                    <jats:p>The paper develops a selective, problem-driven conceptual synthesis grounded in cybernetic concepts of feedback, observer dependence, structural coupling, learning, control and responsibility. These concepts are used as analytical lenses to reinterpret AI governance, risk management, auditing, regulation and lifecycle responsibility, structured through the transition from first-order regulation to proposed third- and fourth-order governance capacities.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Findings<\/jats:title>\n                    <jats:p>Current AI governance frameworks provide indispensable principles, standards, controls and lifecycle instruments, but they often leave unclear when a governance concern should move from behavioural correction to revision of evaluative criteria, institutional arrangements, or the broader purpose and boundaries of automation. The paper proposes a four-order governance architecture and integrates ethics, control and reflexivity as mutually conditioning functions. Ethics provides navigational orientation for value-laden trade-offs; control stabilises action through multi-level regulation; and reflexivity reopens assumptions, criteria, governance arrangements and legitimacy when deployment outcomes, contestation or context changes warrant revision.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Originality\/value<\/jats:title>\n                    <jats:p>The paper extends second-order cybernetic thinking into contemporary AI governance by distinguishing cybernetic orders from governance levels and by locating responsibility in identifiable human and organisational actors across the AI lifecycle. Its contribution is a living governance model that connects normative orientation, behavioural regulation and reflexive revision across technical, operational, organisational and ecosystem levels. The framework clarifies how organisations can preserve accountability and adaptive capacity under conditions of uncertainty, data-recursive feedback, distributed responsibility and evolving sociotechnical consequences.<\/jats:p>\n                  <\/jats:sec>","DOI":"10.1108\/k-04-2026-0992","type":"journal-article","created":{"date-parts":[[2026,10,8]],"date-time":"2026-10-08T16:55:26Z","timestamp":1791478526000},"page":"1-23","source":"Crossref","is-referenced-by-count":0,"title":["From second-order tensions to fourth-order AI governance: control, learning, ethics, and responsibility in reflexive sociotechnical systems"],"prefix":"10.1108","author":[{"ORCID":"https:\/\/orcid.org\/0009-0004-3761-0993","authenticated-orcid":true,"given":"Ludmila","family":"Ji\u0159\u00ed\u010dkov\u00e1","sequence":"first","affiliation":[{"name":"Prague University of Economics and Business Department of Systems Analysis, , ,","place":["Prague, Czech Republic"]}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2514-1390","authenticated-orcid":true,"given":"Tom\u00e1\u0161","family":"Sigmund","sequence":"additional","affiliation":[{"name":"Prague University of Economics and Business Department of Systems Analysis, , ,","place":["Prague, Czech Republic"]}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"140","published-online":{"date-parts":[[2026,10,12]]},"reference":[{"issue":"2","key":"2026100812552254200_ref001","doi-asserted-by":"publisher","first-page":"1787","DOI":"10.1007\/s43681-024-00524-4","article-title":"Operationalizing responsible AI principles through responsible AI capabilities","volume":"5","author":"Akbarighatar","year":"2025","journal-title":"AI and Ethics"},{"key":"2026100812552254200_ref002","unstructured":"Amodei, D., Olah, C., Steinhardt, J., Christiano, P., Schulman, J. and Man\u00e9, D. (2016), \u201cConcrete problems in AI safety\u201d, arXiv preprint, available at:\u00a0Link to the website"},{"key":"2026100812552254200_ref003","volume-title":"Organizational Learning: a Theory of Action Perspective","author":"Argyris","year":"1978"},{"key":"2026100812552254200_ref004","doi-asserted-by":"crossref","DOI":"10.5962\/bhl.title.5851","volume-title":"An Introduction to Cybernetics","author":"Ashby","year":"1956"},{"issue":"ahead-of-print","key":"2026100812552254200_ref005","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1108\/K-05-2025-1274","article-title":"System trust and AI between second nature and traditional society: the case of small-scale farming in Morocco","volume":"ahead-of-print","author":"Attoungbre","year":"2025","journal-title":"Kybernetes"},{"issue":"3","key":"2026100812552254200_ref006","doi-asserted-by":"publisher","first-page":"405","DOI":"10.1007\/s43681-021-00084-x","article-title":"Putting AI ethics to work: are the tools fit for purpose?","volume":"2","author":"Ayling","year":"2022","journal-title":"AI and Ethics"},{"issue":"3","key":"2026100812552254200_ref007","doi-asserted-by":"publisher","first-page":"3265","DOI":"10.1007\/s43681-024-00653-w","article-title":"AI governance: a systematic literature review","volume":"5","author":"Batool","year":"2025","journal-title":"AI and Ethics"},{"issue":"2","key":"2026100812552254200_ref008","doi-asserted-by":"publisher","first-page":"530","DOI":"10.1108\/JEIM-06-2020-0233","article-title":"Can we trust AI? An empirical investigation of trust requirements and guide to successful AI adoption","volume":"35","author":"Bedu\u00e9","year":"2022","journal-title":"Journal of Enterprise Information Management"},{"key":"2026100812552254200_ref009","volume-title":"The Heart of Enterprise","author":"Beer","year":"1979"},{"issue":"3","key":"2026100812552254200_ref010","doi-asserted-by":"publisher","first-page":"1433","DOI":"10.25300\/MISQ\/2021\/16274","article-title":"Managing artificial intelligence","volume":"45","author":"Berente","year":"2021","journal-title":"MIS Quarterly"},{"issue":"7","key":"2026100812552254200_ref011","doi-asserted-by":"publisher","first-page":"133","DOI":"10.1108\/INTR-01-2022-0042","article-title":"AI governance: themes, knowledge gaps and future agendas","volume":"33","author":"Birkstedt","year":"2023","journal-title":"Internet Research"},{"issue":"1","key":"2026100812552254200_ref012","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1177\/2053951715622512","article-title":"How the machine \u2018thinks\u2019: understanding opacity in machine learning algorithms","volume":"3","author":"Burrell","year":"2016","journal-title":"Big Data and Society"},{"issue":"1","key":"2026100812552254200_ref013","doi-asserted-by":"publisher","DOI":"10.1162\/99608f92.30a2934f","article-title":"Lessons from the margins: contextualizing and reimagining generative AI in the global south","volume":"7","author":"Dom\u00ednguez Hern\u00e1ndez","year":"2025","journal-title":"Harvard Data Science Review"},{"key":"2026100812552254200_ref014","article-title":"Regulation (EU) 2024\/1689 of the european parliament and of the council of 13 June 2024 laying Down harmonised rules on artificial intelligence (Artificial\u00a0Intelligence Act)","volume":"2024\/1689","author":"European Union","year":"2024","journal-title":"Official Journal of the European Union L"},{"issue":"4","key":"2026100812552254200_ref015","doi-asserted-by":"publisher","first-page":"689","DOI":"10.1007\/s11023-018-9482-5","article-title":"AI4People\u2014An ethical framework for a good AI society: opportunities, risks, principles, and recommendations","volume":"28","author":"Floridi","year":"2018","journal-title":"Minds and Machines"},{"issue":"1","key":"2026100812552254200_ref016","doi-asserted-by":"publisher","first-page":"99","DOI":"10.1007\/s11023-020-09517-8","article-title":"The ethics of AI ethics: an evaluation of guidelines","volume":"30","author":"Hagendorff","year":"2020","journal-title":"Minds and Machines"},{"key":"2026100812552254200_ref017","doi-asserted-by":"publisher","first-page":"41","DOI":"10.1007\/s43681-020-00008-1","article-title":"Lessons learned from AI ethics principles for future actions","volume":"1","author":"Hickok","year":"2021","journal-title":"AI and Ethics"},{"key":"2026100812552254200_ref018","volume-title":"ISO\/IEC 42001:2023 Information Technology \u2013 Artificial Intelligence \u2013 Management System","author":"ISO\/IEC","year":"2023"},{"issue":"1-2","key":"2026100812552254200_ref019","doi-asserted-by":"publisher","first-page":"18","DOI":"10.1007\/s13162-020-00161-0","article-title":"Designing conceptual articles: four approaches","volume":"10","author":"Jaakkola","year":"2020","journal-title":"AMS Review"},{"issue":"9","key":"2026100812552254200_ref020","doi-asserted-by":"publisher","first-page":"389","DOI":"10.1038\/s42256-019-0088-2","article-title":"The global landscape of AI ethics guidelines","volume":"1","author":"Jobin","year":"2019","journal-title":"Nature Machine Intelligence"},{"key":"2026100812552254200_ref021","doi-asserted-by":"publisher","first-page":"2991","DOI":"10.1145\/3715275.3732191","article-title":"The \u2018Who\u2019, \u2018What\u2019, and \u2018How\u2019 of responsible AI governance: a systematic review and meta-analysis of (actor, stage)-specific tools","author":"Kuehnert","year":"2025"},{"issue":"1","key":"2026100812552254200_ref022","doi-asserted-by":"publisher","DOI":"10.1038\/s41598-024-71761-0","article-title":"Trust, trustworthiness and AI governance","volume":"14","author":"Lahusen","year":"2024","journal-title":"Scientific Reports"},{"issue":"5","key":"2026100812552254200_ref023","doi-asserted-by":"publisher","DOI":"10.1016\/j.im.2024.103969","article-title":"Ethics-based AI auditing: a systematic literature review on conceptualizations of ethical principles and knowledge contributions to stakeholders","volume":"61","author":"Laine","year":"2024","journal-title":"Information & Management"},{"key":"2026100812552254200_ref024","volume-title":"Social Systems","author":"Luhmann","year":"1995"},{"key":"2026100812552254200_ref025","doi-asserted-by":"publisher","first-page":"262","DOI":"10.1016\/j.jbusres.2020.07.045","article-title":"Rising with the machines:\u00a0a\u00a0sociotechnical framework for bringing artificial intelligence into the organization","volume":"120","author":"Makarius","year":"2020","journal-title":"Journal\u00a0of Business Research"},{"key":"2026100812552254200_ref026","doi-asserted-by":"crossref","DOI":"10.1007\/978-94-009-8947-4","volume-title":"Autopoiesis and Cognition: the Realization of the Living","author":"Maturana","year":"1980"},{"issue":"11","key":"2026100812552254200_ref027","doi-asserted-by":"publisher","first-page":"501","DOI":"10.1038\/s42256-019-0114-4","article-title":"Principles alone cannot guarantee ethical AI","volume":"1","author":"Mittelstadt","year":"2019","journal-title":"Nature Machine Intelligence"},{"issue":"4","key":"2026100812552254200_ref028","doi-asserted-by":"publisher","first-page":"2141","DOI":"10.1007\/s11948-019-00165-5","article-title":"From what to how: an initial review of publicly available AI ethics tools, methods and research to translate principles into practices","volume":"26","author":"Morley","year":"2020","journal-title":"Science and Engineering Ethics"},{"key":"2026100812552254200_ref029","doi-asserted-by":"publisher","DOI":"10.6028\/NIST.AI.100-1","volume-title":"Artificial Intelligence Risk Management Framework (AI RMF 1.0), NIST AI 100-1","author":"NIST","year":"2023"},{"key":"2026100812552254200_ref030","doi-asserted-by":"publisher","DOI":"10.6028\/NIST.AI.600-1","volume-title":"Artificial Intelligence Risk Management Framework: Generative Artificial Intelligence Profile, NIST AI 600-1","author":"NIST","year":"2024"},{"issue":"2","key":"2026100812552254200_ref031","doi-asserted-by":"publisher","first-page":"121","DOI":"10.1287\/isre.12.2.121.9700","article-title":"Research commentary: desperately seeking the \u2018IT\u2019 in IT research\u2014a call to theorizing the IT artifact","volume":"12","author":"Orlikowski","year":"2001","journal-title":"Information Systems Research"},{"key":"2026100812552254200_ref032","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1145\/3617694.3623227","article-title":"A classification of feedback loops and their relation to biases in automated decision-making systems","author":"Pagan","year":"2023","journal-title":"Equity and Access in Algorithms, Mechanisms, and Optimization (EAAMO \u201923)"},{"issue":"1","key":"2026100812552254200_ref033","doi-asserted-by":"publisher","first-page":"123","DOI":"10.1007\/s10796-022-10251-y","article-title":"Toward AI governance: identifying best practices and potential barriers and outcomes","volume":"25","author":"Papagiannidis","year":"2023","journal-title":"Information Systems Frontiers"},{"issue":"2","key":"2026100812552254200_ref034","doi-asserted-by":"publisher","DOI":"10.1016\/j.jsis.2024.101885","article-title":"Responsible artificial intelligence governance: a review and research framework","volume":"34","author":"Papagiannidis","year":"2025","journal-title":"The Journal of Strategic Information Systems"},{"issue":"1","key":"2026100812552254200_ref035","doi-asserted-by":"publisher","first-page":"137","DOI":"10.1007\/s11747-019-00710-5","article-title":"Explainable AI: from black box to glass box","volume":"48","author":"Rai","year":"2020","journal-title":"Journal of the Academy of Marketing Science"},{"key":"2026100812552254200_ref036","doi-asserted-by":"publisher","first-page":"33","DOI":"10.1145\/3351095.3372873","article-title":"Closing the AI accountability gap: defining an end-to-end framework for internal algorithmic auditing","author":"Raji","year":"2020"},{"issue":"3","key":"2026100812552254200_ref037","doi-asserted-by":"publisher","first-page":"229","DOI":"10.1080\/10580530.2022.2085825","article-title":"Artificial intelligence governance for businesses","volume":"40","author":"Schneider","year":"2023","journal-title":"Information Systems Management"},{"issue":"4","key":"2026100812552254200_ref038","doi-asserted-by":"publisher","first-page":"66","DOI":"10.1177\/0008125619862257","article-title":"Organizational decision-making structures in the age of artificial intelligence","volume":"61","author":"Shrestha","year":"2019","journal-title":"California Management Review"},{"key":"2026100812552254200_ref039","volume-title":"Laws of Form","author":"Spencer-Brown","year":"1969"},{"key":"2026100812552254200_ref040","first-page":"5","volume-title":"Communication and Control in Society","author":"von Foerster","year":"1979"},{"key":"2026100812552254200_ref041","volume-title":"Observing Systems","author":"von Foerster","year":"1981"},{"key":"2026100812552254200_ref042","doi-asserted-by":"crossref","DOI":"10.1007\/b97451","volume-title":"Understanding Understanding: Essays on Cybernetics and Cognition","author":"von Foerster","year":"2003"},{"key":"2026100812552254200_ref043","volume-title":"Smart Governance: Governing the Global Knowledge Society","author":"Willke","year":"2007"},{"issue":"2","key":"2026100812552254200_ref044","doi-asserted-by":"publisher","DOI":"10.1007\/s10676-024-09763-9","article-title":"Cybernetic governance: implications of technology convergence on governance convergence","volume":"26","author":"Zwitter","year":"2024","journal-title":"Ethics and Information Technology"},{"key":"2026100812552254200_ref045","volume-title":"Cybernetics: or Control and Communication in the Animal and the Machine","author":"Wiener","year":"1948"}],"container-title":["Kybernetes"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.emerald.com\/k\/article-pdf\/doi\/10.1108\/K-04-2026-0992\/11898756\/k-04-2026-0992en.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/www.emerald.com\/k\/article-pdf\/doi\/10.1108\/K-04-2026-0992\/11898756\/k-04-2026-0992en.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2026,10,8]],"date-time":"2026-10-08T16:55:30Z","timestamp":1791478530000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.emerald.com\/k\/article\/doi\/10.1108\/K-04-2026-0992\/1401127\/From-second-order-tensions-to-fourth-order-AI"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2026,10,12]]},"references-count":45,"URL":"https:\/\/doi.org\/10.1108\/k-04-2026-0992","relation":{},"ISSN":["0368-492X","1758-7883"],"issn-type":[{"value":"0368-492X","type":"print"},{"value":"1758-7883","type":"electronic"}],"subject":[],"published":{"date-parts":[[2026,10,12]]}}}