Exploring ChatGPT’s capabilities in solving accounting standards problems: the case of IAS 37 DOI Creative Commons
Fábio Albuquerque, Paula Gomes dos Santos

Cogent Education, Journal Year: 2024, Volume and Issue: 11(1)

Published: Oct. 7, 2024

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

Language: Английский

Exploring the use of artificial intelligence in Indonesian accounting classes DOI Creative Commons

Fachrurrozie Fachrurrozie,

Ahmad Nurkhin, Jarot Tri Bowo Santoso

et al.

Cogent Education, Journal Year: 2025, Volume and Issue: 12(1)

Published: Jan. 4, 2025

This study aims to reveal the use of artificial intelligence (AI) in accounting classes, analyze factors that influence educators AI continuously learning, and describe challenges ethics developing AI. The research population is (teachers lecturers) Indonesia who are members Professional Alliance Accounting Educators throughout Indonesia. sampling method used was purposive sampling. data collection a questionnaire distributed online via Google form platform, which gathered 230 responses, including 146 teachers 84 lecturers. descriptive analysis structural equation model were data. findings show Canva most widely tool, followed by ChatGPT. Teachers lecturers primarily create learning materials write academic articles. results only performance expectancy gender significantly impact intention education. Conversely, competence key affecting actual usage behavior learning. In addition, various exist using AI, issues related effectiveness efficiency, IT ethics, fostering student engagement interaction.

Language: Английский

Citations

1
Transforming accounting education: integrating technological, soft and research skills in education DOI Creative Commons
Omar Alexis Larios Soldevilla, Valvanera Ibarra, Julio Ricardo Moscoso Cuaresma

et al.

Cogent Education, Journal Year: 2025, Volume and Issue: 12(1)

Published: March 20, 2025

Language: Английский

Citations

0
The Utilization of Artificial Intelligence in Higher Education Institutions in Germany DOI
Christopher Bohlens

Advances in educational technologies and instructional design book series, Journal Year: 2025, Volume and Issue: unknown, P. 321 - 358

Published: Jan. 3, 2025

This part analyzes the integration of Artificial Intelligence (AI) in German Higher Education Institutions (HEIs), highlighting its transformative potential and associated challenges. AI technologies are increasingly employed to enhance teaching, streamline administration, accelerate research. Despite their benefits, concerns regarding transparency, equity, data privacy, accountability raised. Anticipated European regulations, such as proposed Act, expected further shape application academia. Using empirical case studies from universities, this manuscript illustrates successful while addressing challenges balancing innovation with ethical legal considerations. The concludes strategic recommendations for policymakers, educators, technology developers promote responsible adoption, emphasizing importance frameworks, human oversight, interdisciplinary collaboration. study provides valuable insights into current future landscape HEIs.

Language: Английский

Citations

0
Higher Education Act for AI (HEAT-AI): a framework to regulate the usage of AI in higher education institutions DOI Creative Commons

Marlies Temper,

Simon Tjoa,

Lisa David

et al.

Frontiers in Education, Journal Year: 2025, Volume and Issue: 10

Published: Feb. 20, 2025

The introduction of artificial intelligence (AI) into educational institutions is part a global trend shaped by the capabilities this technology. However, due to disruptive nature AI technologies, it greatly affects way teaching and learning. It therefore essential establish clear guidelines that not only ensure all competencies required curricula are still effectively taught, but also empower students use new technology in productive manner. Developing such for emerging dynamic technologies very challenging task, as rules often struggle keep pace with rapidly evolving advancements. European Union found good tackle problem its Act introducing risk-based approach regulate applications organizations. Depending on level risk, might be prohibited, require extensive analysis safeguards, have transparency obligations, or need no further action. This paper adapts core structure regulation education sector provide teachers structured framework dealing AI. Various cases, based learning life cycles, presented illustrate versatility process. By establishing framework, we promote competence development contribute creation an ethical responsible education.

Language: Английский

Citations

0
Coding With Creativity DOI
Ahmed ElSayary

Advances in computational intelligence and robotics book series, Journal Year: 2025, Volume and Issue: unknown, P. 247 - 260

Published: March 13, 2025

This chapter, “Coding with Creativity” explores the transformative role of GenAl in computer science education, illustrating how traditional learning materials can be reimagined into dynamic, interactive experiences. With increasing importance digital age, innovative approaches to teaching are essential spark interest and foster deeper understanding among students. By utilizing tools such as coding tutorials AI-powered educational games, this chapter highlights a significant boost student engagement. It also emphasizes value personalized paths tailored individual needs, making complex concepts more accessible enjoyable. Furthermore, enables educators adapt diverse styles abilities, ensuring inclusivity broader accessibility education.

Language: Английский

Citations

0
Evaluating the Potential of Generative Artificial Intelligence to Innovate Feedback Processes DOI Creative Commons
Gilberto Huesca,

Mariana E. Elizondo-García,

Ricardo Aguayo-González

et al.

Education Sciences, Journal Year: 2025, Volume and Issue: 15(4), P. 505 - 505

Published: April 18, 2025

Feedback is an essential component of the teaching–learning process; however, it can vary in quality due to different contexts and students’ professors’ individual characteristics. This research explores effect generative artificial intelligence (GenAI) strengthening personalized timely feedback by initially defining adaptable framework integrate GenAI into mechanisms defined theoretical frameworks. We applied a between-subjects analysis experimental design with 263 undergraduate students across multiple disciplines based on approach consisting pretest–post-test process control focus groups evaluate perceptions intelligence-enhanced versus traditional professor-led feedback. The results show that who used declared statistically significantly higher satisfaction levels greater sense ownership process. Additionally, scaffolded continuous improvement active student participation through structured accessible environment, determining 97% are willing reuse tool. These findings valuable tool complement professors creation integrated model. study draws directions future combination innovative strategies produce long-term impact education.

Language: Английский

Citations

0
Knowledge Management at a Precipice: The Precarious State of Ideas, Facts, and Truth in the AI Renaissance DOI
James Falconer

SSRN Electronic Journal, Journal Year: 2024, Volume and Issue: unknown

Published: Jan. 1, 2024

In the twenty-five years since my prior paper on knowledge management, artificial intelligence has come roaring back, delivering significant and sensational innovation while introducing a panoply of controversial adverse consequences; at same time, management atrophied fallen from favour. ensuing years, also, philosophy delivered new school thought, object-oriented ontology, which shaken up discipline generated ongoing debate amongst its adherents. This looks critically across all three these domains, makes reference back to enquiry recommendations in paper, tries find way forward that will engage elements each move toward more beneficial praxis for human understanding.

Language: Английский

Citations

0
Exploring ChatGPT’s capabilities in solving accounting standards problems: the case of IAS 37 DOI Creative Commons
Fábio Albuquerque, Paula Gomes dos Santos

Cogent Education, Journal Year: 2024, Volume and Issue: 11(1)

Published: Oct. 7, 2024

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

Language: Английский

Citations

0