<![CDATA[Background. Digital transformation has fundamentally reshaped corporate decision-making by integrating artificial intelligence, automated systems, data analytics, and external digital infrastructures, creating new challenges for governance oversight and legal accountability. Purpose. This study aimed to examine how digitally distributed decision-making influences accountability gaps and to identify governance mechanisms that preserve responsibility within complex human–technology systems. Method. A comparative socio-legal mixed-methods design combined corporate governance surveys, legal and regulatory analysis, organizational document review, semi-structured interviews, and cross-case analysis. Results. The findings showed that greater digital integration increased accountability ambiguity when formal authority, operational control, technical knowledge, and intervention capacity were poorly aligned. Board digital competence, human oversight, algorithmic transparency, auditability, internal controls, and regulatory preparedness significantly strengthened accountability clarity and reduced risks associated with distributed decision-making. Conclusion. The study concludes that digital transformation does not inherently weaken legal accountability; accountability deteriorates when governance structures fail to evolve alongside technological influence. ]]>
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