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Unleashing efficiency and insights: Exploring the potential applications and challenges of ChatGPT in accounting

2023·59 Zitationen·Journal of Corporate Accounting & FinanceOpen Access
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59

Zitationen

2

Autoren

2023

Jahr

Abstract

Abstract ChatGPT, an advanced natural language processing (NLP) model based on GPT‐4 architecture, demonstrates exceptional ability in comprehending, interpreting, and generating human‐like writings. Our study explores ChatGPT's potential applications and challenges in the accounting field. With cutting‐edge NLP capabilities, ChatGPT has the prospect of reshaping various accounting processes by automating repetitive tasks, enhancing financial and managerial reporting and analysis, improving auditing and tax practices, and simplifying client interactions. Meanwhile, recognizing and mitigating possible limitations are vital to ensure the ethical and reliable utilization of AI and NLP techniques in the accounting and business sectors. Our study provides practical insights for accounting professionals, policymakers, investors, and other stakeholders to leverage this cutting‐edge technology to revolutionize the accounting profession, echoing society's ideal blueprint for a promising AI‐empowered economy.

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Institutionen

Themen

Artificial Intelligence in Healthcare and EducationAuditing, Earnings Management, GovernanceImbalanced Data Classification Techniques
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