Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025)

Beyond the Black Box: A Triptych Framework for Ethical and Accountable AI in Human Capital Management

Authors
Gatot Kustyadji1, Bambang Tutuko1, Alfina Alfina1, *, Afian Hanafi1, Tony Febrianto1, Rosswanti Putri Adi Agustini1
1Department of Magister Management, Universitas Internasional Semen Indonesia, Kompleks PT. Semen Indonesia (Persero) Tbk, Jl. Veteran, Kebomas, Gresik, East Java, 61122, Indonesia
*Corresponding author. Email: alfina@uisi.ac.id
Corresponding Author
Alfina Alfina
Available Online 26 December 2025.
DOI
10.2991/978-94-6463-956-8_11How to use a DOI?
Keywords
Human Capital Management; Artificial Intelligence; Ethical AI
Abstract

This paper addresses the critical governance gap emerging at the intersection of Human Capital Management (HCM) and Artificial Intelligence (AI). While AI offers unprecedented efficiencies in talent management, its rapid, unregulated deployment has created a crisis of ethics and accountability, characterized by algorithmic bias, opacity, and the erosion of employee rights. Existing literature has examined these problems and potential solutions in isolation. This paper bridges this gap by proposing a novel, integrated conceptual model: The Triptych Framework for Ethical AI-Driven HCM. Drawing on a comprehensive library research methodology, we synthesize three distinct but complementary streams of literature AI Governance, Explainable AI (XAI), and Value Sensitive Design (VSD) into a multi-level governance structure. The framework’s three pillars (1) Macro-Level Algorithmic Accountability, (2) Meso-Level Technical Transparency via XAI, and (3) Micro-Level Proactive Ethics through VSD provide a holistic roadmap for the responsible design, deployment, and oversight of AI in the workplace. We discuss the framework’s theoretical implications for extending human capital theory and its practical contributions for HR leaders, technology developers, and policymakers. We conclude that only through such an integrated, human-centric approach can organizations harness the benefits of AI while upholding the principles of fairness, dignity, and trust fundamental to sustainable human capital.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
26 December 2025
ISBN
978-94-6463-956-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-956-8_11How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Gatot Kustyadji
AU  - Bambang Tutuko
AU  - Alfina Alfina
AU  - Afian Hanafi
AU  - Tony Febrianto
AU  - Rosswanti Putri Adi Agustini
PY  - 2025
DA  - 2025/12/26
TI  - Beyond the Black Box: A Triptych Framework for Ethical and Accountable AI in Human Capital Management
BT  - Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025)
PB  - Atlantis Press
SP  - 130
EP  - 146
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-956-8_11
DO  - 10.2991/978-94-6463-956-8_11
ID  - Kustyadji2025
ER  -