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

IF 0.9 Q3 BUSINESS, FINANCE
Joanna (Jingwen) Zhao, Xinruo Wang
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引用次数: 0

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.

释放效率和洞察力:探索 ChatGPT 在会计领域的潜在应用和挑战
ChatGPT 是一种基于 GPT-4 架构的高级自然语言处理(NLP)模型,在理解、解释和生成类似人类的文字方面表现出非凡的能力。我们的研究探讨了 ChatGPT 在会计领域的潜在应用和挑战。凭借尖端的 NLP 功能,ChatGPT 有望通过自动化重复性任务、加强财务和管理报告与分析、改进审计和税务实践以及简化客户互动,重塑各种会计流程。同时,认识到并减少可能存在的局限性,对于确保在会计和商业领域道德、可靠地使用人工智能和 NLP 技术至关重要。我们的研究为会计专业人员、政策制定者、投资者和其他利益相关者提供了实用的见解,以利用这一尖端技术彻底改变会计行业,响应社会对人工智能赋能经济的理想蓝图。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
2.30
自引率
7.10%
发文量
69
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