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Exploring ChatGPT’s capabilities in solving accounting standards problems: the case of IAS 37
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Resumo(s)
Using a quasi-experimental method and content analysis as a technique, this study tests
ChatGPT, in its version 4, by assessing its textual characteristics and overall understanding
regarding the recognition criteria of provisions under International Accounting
Standards (IAS) 37, as issued by the International Accounting Standards Board (IASB).
For this purpose, it uses a set of questions (input) from the IASB’s illustrative examples
to compare the answers (output) from IASB and ChatGPT in two distinct strategies: with
and without prompting. The findings indicate that ChatGPT’s answers are wordier, have
higher magnitude levels, and are more predominantly inserted in Business and Finance.
The no-prompting strategy is globally more negative and subjective, while the prompting
one improves the answers’ focus and readability, also presenting more diverse tones
in its textual characteristics, similar to what was found in the IASB’s answers. However,
some answers were not globally accurate in both strategies. These findings provide
insights into how ChatGPT, as one of the most disseminated artificial intelligence tools,
can be used by accounting professionals and educators, being aware of the potential
risks and benefits from both strategies underlying this experiment. Then, by considering
those aspects, practitioners, including accountants and managers, but also investors can
use it to understand the matters and issues under assessment in a given situation, as
well as the sources to consider when preparing financial statements or making a decision.
Academics can also use it to open up discussions and promote students’ critical
thinking skills in a classroom environment.
Descrição
Palavras-chave
Accounting ChatGPT content analysis IAS 37 sentiment analysis
Contexto Educativo
Citação
Albuquerque, F., & Gomes Dos Santos, P. (2024). Exploring ChatGPT’s capabilities in solving accounting standards problems: the case of IAS 37. Cogent Education, 11(1), 2412492. https://doi.org/10.1080/2331186x.2024.2412492