Abstract
Artificial Intelligence (AI) is reshaping managerial roles across private and public
sectors by altering responsibilities, competencies, and decision-making dynamics. This study investigates how managers perceive the impact of AI on their work and strategic orientation. Based on a survey of 109 professionals from public and private organizations in Algeria, the findings reveal that most respondents believe that AI improves task efficiency and could partially replace traditional managerial functions, yet human judgment remains essential. Private organizations are early AI adopters whilst public organizations show cautious approaches. Despite challenges, most managers reject full replacement, emphasizing a collaborative model where human judgment complements machine capabilities. The study points toward hybrid managerial roles
blending technical literacy with ethical oversight. Recommendations include investing in comprehensive training programs, redefining leadership development, and ensuring that the adoption of AI aligns with governance values.
sectors by altering responsibilities, competencies, and decision-making dynamics. This study investigates how managers perceive the impact of AI on their work and strategic orientation. Based on a survey of 109 professionals from public and private organizations in Algeria, the findings reveal that most respondents believe that AI improves task efficiency and could partially replace traditional managerial functions, yet human judgment remains essential. Private organizations are early AI adopters whilst public organizations show cautious approaches. Despite challenges, most managers reject full replacement, emphasizing a collaborative model where human judgment complements machine capabilities. The study points toward hybrid managerial roles
blending technical literacy with ethical oversight. Recommendations include investing in comprehensive training programs, redefining leadership development, and ensuring that the adoption of AI aligns with governance values.
| Original language | English |
|---|---|
| Pages (from-to) | 1-34 |
| Number of pages | 34 |
| Journal | Journal of Turkish Court of Accounts |
| Volume | 37 |
| Issue number | 140 |
| DOIs | |
| Publication status | Published - 23 Mar 2026 |
Bibliographical note
Open access - The copyrights of the articles published in the TCA Journal are licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0).Keywords
- Artificial Intelligence (AI)
- Managerial Roles
- Human-AI Collaboration
- Public Sector
- Digital Leadership
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