Published Online:April 2026
Product Name:The IUP Journal of Accounting Research & Audit Practices
Product Type:Article
Product Code:IJARAP090226
DOI:10.71329/IUPJARAP/2026.25.2.205-219
Author Name:Tharindu Prabashwara Attanayake and Gayathri Chethika Goonaratne
Availability:YES
Subject/Domain:Finance
Download Format:PDF
Pages:205-219
The paper explores the ethical implications of generative artificial intelligence (GenAI) on corporate strategies across SAARC countries, focusing on three foundational principles: transparency, accountability, and fairness. Through a critical review of scholarly and policy literature, the paper identifies how sectoral AI adoption varies in the region, examines the maturity of AI governance frameworks, and highlights gender and inclusivity concerns. This study employs a qualitative synthesis methodology, selecting peerreviewed articles, policy documents, and institutional reports from 2023 to 2025 using keyword-based searches on Google Scholar, JSTOR, and SpringerLink. The findings reveal significant disparities in AI literacy, regulatory development, and stakeholder preparedness. The paper argues that ethical integration of AI requires harmonized policies, proactive governance, and inclusive educational strategies tailored to local contexts. The study contributes to emerging discourses on responsible AI by mapping regional ethical challenges, identifying research gaps, and proposing actionable frameworks for ethical AI integration in international business practices. The analysis aims to support scholars, policymakers, and corporate leaders in navigating the complexities of AI deployment across borders while promoting equitable and inclusive growth.
The rapid advancement of generative artificial intelligence (GenAI) has dramatically altered the landscape of international business, particularly within the South Asian Association for Regional Cooperation (SAARC) region. The SAARC region comprises eight member states: India, Pakistan, Bangladesh, Sri Lanka, Nepal, Bhutan, the Maldives and Afghanistan.