Digital transformation and artificial intelligence: towards integrated occupational health and safety governance

Authors

  • Said AKKI Hight school of technologie of Fez, Sidi Mohamed Ben Abdellah, Fez, Morocco
  • Abderrahmane OUDDASSER Hight school of technologie of Fez, Sidi Mohamed Ben Abdellah, Fez, Morocco

Keywords:

Digital transformation (DT); Artificial intelligence (AI); Occupational health and safety (OHS); Occupational risk governance; Algorithmic management; AI Act

Abstract

This article examines the profound shifts in occupational health and safety (OHS) governance paradigms prompted by digital transformation (DT) and the pervasive integration of artificial intelligence (AI) into professional environments. Drawing upon a recent multidisciplinary systematic literature review, the study identifies a central issue rooted in the structural asynchrony between the velocity of technological innovation and the inertia of legislative and regulatory frameworks. The analysis highlights a systemic reconfiguration of risk typologies: traditional occupational hazards are now compounded by emerging risks such as panoptic surveillance, the erosion of decision-making autonomy, and sociotechnical alienation resulting from the opacity of "black box" systems. While predictive tools and the Internet of Things (IoT) offer unprecedented opportunities for proactive prevention, their deployment exacerbates a fundamental ethical tension between performance imperatives and the preservation of human dignity. Ultimately, the findings demonstrate that the transition toward responsible governance necessitates the establishment of a "regulation by design" paradigm. This approach rests on three pillars: the institutionalization of explainable AI (XAI), enhanced convergence between legal frameworks (such as the AI Act and GDPR), and the revitalization of social dialogue to ensure that technology remains an auxiliary to human agency.

JEL Classification: J24 - K32 - M14

Paper type: Theoretical Research

Published

2026-02-14

How to Cite

AKKI, S., & OUDDASSER, A. (2026). Digital transformation and artificial intelligence: towards integrated occupational health and safety governance. International Journal of Accounting, Finance, Auditing, Management and Economics, 7(2), 572–590. Retrieved from https://ijafame.org/index.php/ijafame/article/view/2293

Issue

Section

Articles