Teaching accounting in the era of ChatGPT – The student perspective

This study examines students’ perceived usefulness, intended future and current use of ChatGPT in a study context. Since the release of ChatGPT to the public, its potential impact on education, both positive and negative, has been heavily debated, but there is limited research on the students’ perception and use of ChatGPT. We find that students’ perceived usefulness of ChatGPT is increasing with variables such as general enthusiasm about new technology, ease of use, trustworthiness, and social influence from friends. The intention to use ChatGPT in a study context in the future is increasing with the same variables except for trustworthiness. Students who have previously used ChatGPT find it more likely that they will use it in a study context in the future. Several students seem to be aware that the answers from ChatGPT cannot always be trusted, but few mention that using ChatGPT in a study context can also have other negative effect on learning outcomes (i.e., if ChatGPT does much of the work instead of the student). The use of ChatGPT seems to depend upon type of course, and the students are more likely to use ChatGPT in other courses than accounting courses. We also find that students are most likely to use ChatGPT to answer course specific questions, and least likely to use it on exams.