Study on the impact of ChatGPT on Accounting Revolution

Authors

  • Ziqing Wang

DOI:

https://doi.org/10.54097/f0r4x186

Keywords:

ChatGPT; artificial intelligence; accounting reform.

Abstract

In recent years, artificial intelligence technology has been widely used in all walks of life. Digitization of Accounting is a new concept in the field of accounting, which aims to apply artificial intelligence technology to the collection, processing and analysis of accounting information. ChatGPT, a large-scale language model released in 2022, is the most advanced artificial intelligence technology at present and is predicted to be widely used in the field of accounting digitalization in the future. This article will explore the relevance of ChatGPT to the accounting revolution, including the rationale of ChatGPT, analysis of the application of ChatGPT in the accounting field, possible negative impacts, how to deal with such challenges, and the future direction of ChatGPT.

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References

Vandis E, Bollen J, Vanrooji R. ChatGPT: Five priorities for research [J]. Nature, 2023, 614: 244-226.

Vasarhelyi M A. Artificial intelligence in accounting and auditing: The use of expert systems [M]. The United States of America: Wiener, Markus Publications. 1989.

Shen Y, Heacock L, Elias J, et al. ChatGPT and other large language models are double-edged swords [J]. Radiology, 2023.

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Published

18-07-2024

How to Cite

Wang, Z. (2024). Study on the impact of ChatGPT on Accounting Revolution. Highlights in Business, Economics and Management, 37, 536-539. https://doi.org/10.54097/f0r4x186