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Home / All Journals / Accounting and Business Research / Volume 30 / Issue 2
Research Article

Emerging ethical duties in AI-mediated research: A case of data sovereignty in applying cross-national regulation

Ricardo Ayala iD , Pedro Hervé-Fernándezb iD
Accounting and Business Research Volume 30 Issue 2 2026
DOI: https://doi.org/10.1080/08989621.2026.2623487

Abstract

Background Artificial intelligence (AI) is reshaping research practices, yet its ethical implications remain under‑examined, particularly in cross‑national contexts. Objective To explore how AI integration into environmental science complicates informed consent, privacy and data sovereignty, and to identify the ethical duties that follow for researchers. Case context Drawing on a Chilean case study that adopts the European Union’s General Data Protection Regulation (GDPR) as a normative framework, we focus on everyday AI‑mediated tools embedded in research infrastructures (e.g., transcription, cloud services, meeting assistants) and the tensions they introduce. Findings AI intensifies –rather than replaces– ethical accountability, especially where legal protections are weak or infrastructures unequal. Algorithmic opacity constrains researcher autonomy and undermines data sovereignty. Conclusions A governance approach grounded in data sovereignty and researcher autonomy is required to safeguard consent, privacy, and accountability in AI‑mediated research. Implications for policy and practice We propose a revised model of ethical governance to support researchers working across fragmented regulations and opaque AI systems.

Keywords

AI-mediated research data sovereign tyethical governance GDPR compliance environmental science

How to Cite

Ricardo Ayala, Pedro Hervé-Fernándezb (2026). Emerging ethical duties in AI-mediated research: A case of data sovereignty in applying cross-national regulation. Accounting and Business Research, 30(2). https://doi.org/https://doi.org/10.1080/08989621.2026.2623487

Article Information

  • DOI: https://doi.org/10.1080/08989621.2026.2623487
  • Published: February 2, 2026
  • Submitted: January 1, 2026
  • Accepted: February 1, 2026
  • Article Views: 2342
  • Downloads: 121

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