Artificial Intelligence (AI) systems are increasingly transforming the realms of governance, commercial operations, healthcare, education, security, and social engagement on a global scale. Although these technological advancements promise enhanced efficiency, innovation, and economic revitalization, their swift implementation has raised significant ethical issues concerning fairness, transparency, and accountability. The aim of this study is to critically examine the ethical challenges of fairness, transparency, and accountability in Artificial Intelligence (AI) systems, with particular emphasis on their implications for governance, socio-economic development, and human rights in both global and African (specifically Nigerian) contexts. The investigation amalgamates both conceptual frameworks and empirical studies to assess the potential of algorithmic systems to perpetuate discrimination, obfuscate decision-making processes, and dilute accountability for adverse outcomes. Special emphasis is placed on the realities pertinent to Africa and Nigeria, including issues of digital inequality, data colonialism, infrastructural limitations, cultural norms, and inadequate regulatory enforcement mechanisms. The article also examines emerging governance structures, such as the European Union Artificial Intelligence Act, UNESCO’s Recommendation on the Ethics of Artificial Intelligence, OECD AI Principles, and Nigeria’s National Artificial Intelligence Strategy. Employing a comparative and analytical methodology, this paper posits that the ethical governance of AI must surpass universalistic assumptions and integrate contextually relevant, culturally informed, and human-centric principles that resonate with African socio-political contexts. The article concludes by asserting that the sustainable development of AI necessitates interdisciplinary collaboration, transparent algorithmic processes, inclusive datasets, independent audits, regulatory alignment, and participatory governance paradigms that effectively reconcile technological innovation with social justice, accountability, and the preservation of human dignity
Keywords: AI ethics, Accountability, African AI governance, Nigerian AI policy, algorithmic fairness, digital governance, ethical AI frameworks, explainable AI, responsible AI, transparency
