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Assessing ChatGPT’s answers to IPSASB’s issues: Is it useful for practitioners and educators in public accounting?
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Advisor(s)
Abstract(s)
From an exploratory perspective, this paper aims to assess the use of ChatGPT as an auxiliary tool for accounting professionals and educators in publicsector accounting. A quasi-experimental method and content analysis are used to accomplish this purpose. Specifically, it uses a set of questions (input) and answers (output) regarding the International Public Sector Accounting Standards (IPSAS), which are provided by the International Public Sector Accounting StandardsBoard (IPSASB) for educational purposes. As a source of comparative analysis (control element), the ChatGPT answers (output) to the same questions (inputs) are used by the tool as outputs. According to the findings, the answers were typically more negative and objective, with a greater amount of words and magnitude levels. Also, messages are primarily inserted in the Business and Finance category. The
tool suggested other subjects and issues and comprehended what was proposed, along with the primary issue that underpinned the messages. Still, a few responses were either not entirely accurate or might be interpreted as vague, especially the ones labelled as subjective. Practitioners who are responsible for preparing financial statements, such as accountants and managers, may find the research’s conclusions helpful as it offers a preliminary understanding of the problems and concerns being evaluated in a particular situation as well as pertinent sources that should be considered when making decisions. It can be an additional tool in the classroom to foster critical thinking among students and open debates with the teachers’ assistance and, therefore, it can also be helpful for academic purposes.
Description
Part of the book series: Information Systems Engineering and Management ((ISEM,volume 28)).
Included in the following conference series: International Conference in Accounting and Finance Innovation.
Keywords
Accounting ChatGPT Content analysis IPSAS Sentiment analysis UIDB/04043/2020 UIDP/04043/2020 IPL/IDI&CA2024
Citation
Albuquerque, F., dos Santos, P.G. (2024). Assessing ChatGPT’s Answers to IPSASB’s Issues: Is It Useful for Practitioners and Educators in Public Accounting?. In: Azevedo, G., Vieira, E., Marques, R., Almeida, L. (eds) The Challenges of Era 5.0 in Accounting and Finance Innovation. ICAFI 2024. Information Systems Engineering and Management, vol 28. Springer, Cham. https://doi.org/10.1007/978-3-031-77531-4_6
Publisher
Springer Nature Switzerland