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Assessing ChatGPT’s answers to IPSASB’s issues: Is it useful for practitioners and educators in public accounting?

2025-01-01Conference proceedings Restricted access
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datacite.subject.sdg04:Educação de Qualidade
dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorGomes dos Santos, Paula
dc.date.accessioned2025-05-22T15:59:28Z
dc.date.available2025-05-22T15:59:28Z
dc.date.issued2025-01-01
dc.descriptionPart 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.
dc.description.abstractFrom 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.eng
dc.description.sponsorshipInstituto Politécnico de Lisboa, project IPL/IDI&CA2024/IAccount_ISCAL.
dc.identifier.citationAlbuquerque, 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
dc.identifier.doi10.1007/978-3-031-77531-4_6
dc.identifier.isbn9783031775307
dc.identifier.isbn9783031775314
dc.identifier.issn3004-958X
dc.identifier.issn3004-9598
dc.identifier.urihttp://hdl.handle.net/10400.21/21869
dc.language.isoeng
dc.peerreviewedyes
dc.publisherSpringer Nature Switzerland
dc.relationUIDB/04043/2020 and UIDP/04043/2020
dc.relation.ispartofInformation Systems Engineering and Management
dc.relation.ispartofThe Challenges of Era 5.0 in Accounting and Finance Innovation
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectAccounting
dc.subjectChatGPT
dc.subjectContent analysis
dc.subjectIPSAS
dc.subjectSentiment analysis
dc.subjectUIDB/04043/2020
dc.subjectUIDP/04043/2020
dc.subjectIPL/IDI&CA2024
dc.titleAssessing ChatGPT’s answers to IPSASB’s issues: Is it useful for practitioners and educators in public accounting?eng
dc.typeconference proceedings
dspace.entity.typePublication
oaire.citation.conferenceDate2024
oaire.citation.endPage110
oaire.citation.startPage91
oaire.citation.titleThe Challenges of Era 5.0 in Accounting and Finance Innovation. ICAFI 2024
oaire.citation.volume28
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85

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