A scoping review of ChatGPT research in accounting and finance

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2024-10-07 DOI:10.1016/j.accinf.2024.100715

Mengming Michael Dong , Theophanis C. Stratopoulos , Victor Xiaoqi Wang

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Abstract

This paper provides a review of recent publications and working papers on ChatGPT and related Large Language Models (LLMs) in accounting and finance. The aim is to understand the current state of research in these two areas and identify potential research opportunities for future inquiry. We identify three common themes from these earlier studies. The first theme focuses on applications of ChatGPT and LLMs in various fields of accounting and finance. The second theme utilizes ChatGPT and LLMs as a new research tool by leveraging their capabilities such as classification, summarization, and text generation. The third theme investigates implications of LLM adoption for accounting and finance professionals, as well as for various organizations and sectors. While these earlier studies provide valuable insights, they leave many important questions unanswered or partially addressed. We propose venues for further exploration and provide technical guidance for researchers seeking to employ ChatGPT and related LLMs as a tool for their research.

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会计和财务领域 ChatGPT 研究的范围审查

本文综述了近期有关 ChatGPT 以及会计和金融领域相关大型语言模型 (LLM) 的出版物和工作文件。其目的是了解这两个领域的研究现状，并为未来的探索确定潜在的研究机会。我们从这些早期研究中发现了三个共同主题。第一个主题侧重于 ChatGPT 和 LLMs 在会计和金融各领域的应用。第二个主题是利用 ChatGPT 和 LLMs 的分类、总结和文本生成等功能，将其作为一种新的研究工具。第三个主题是研究采用 LLM 对会计和金融专业人士以及各种组织和部门的影响。虽然这些早期研究提供了有价值的见解，但仍有许多重要问题没有得到解答或部分得到了解决。我们提出了进一步探索的途径，并为寻求使用 ChatGPT 和相关 LLM 作为研究工具的研究人员提供了技术指导。

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

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.