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Purpose: From an exploratory perspective, this paper aims to assess how well ChatGPT
scores in an accounting proficiency exam in Portugal, as well as its overall understanding of the issues,
purpose and context underlying the questions under assessment. Design/methodology/approach:
A quasi-experimental method is used in this study. The questions from an exam by the Portuguese
Order of Chartered Accountants (OCC, in the Portuguese acronym) served as input queries, while
the responses (outputs) from ChatGPT were compared with those from the OCC. Findings: The
findings indicate that ChatGPT’s responses were able to deduce the primary issue underlying the
matters assessed, although some responses were inaccurate or imprecise. Also, the tool did not have
the same score in all matters, being less accurate in those requiring more professional judgment.
The findings also show that the ChatGPT did not pass the exam, although it was close to doing so.
Originality: To the best of the authors’ knowledge, there is little research on ChatGPT accuracy in
accounting proficiency exams, this being the first such study in Portugal. Practical implications: The
findings from this research can be useful to accounting professionals to understand how ChatGPT
may be used for practitioners, stressing that it could assist them and improve efficiency, but cannot,
at least for now, replace the human professional. It also highlights the potential use of ChatGPT
as an additional resource in the classroom, encouraging students to engage in critical thinking and
facilitating open discussion with the guidance of teachers. Consequently, it can also prove beneficial
for academic purposes, aiding in the learning process.
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Citação
Albuquerque, F., & Gomes dos Santos, P. (2024). Can ChatGPT Be a Certified Accountant? Assessing the Responses of ChatGPT for the Professional Access Exam in Portugal. Administrative Sciences, 14(7), 152–152. https://doi.org/10.3390/admsci14070152
Editora
Administrative Sciences