大型语言模型:会计中的新兴技术

IF 1.6 Q3 BUSINESS, FINANCE Journal of Emerging Technologies in Accounting Pub Date : 2023-10-01 DOI:10.2308/jeta-2023-047
Miklos A. Vasarhelyi, Kevin C. Moffitt, Trevor Stewart, Dan Sunderland
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引用次数: 0

摘要

这篇评论讨论了像ChatGPT这样的大型语言模型如何在会计,包括教育,研究和专业审计方面具有变革潜力。在教育领域,无处不在的人工智能(AI)导师的出现可能会解决布鲁姆的二西格玛问题,预示着个性化学习的新时代的到来。会计研究将从中受益匪浅,尤其是在那些严重依赖自然语言处理的任务中。在专业审计领域,ChatGPT创建某些帐户和断言中固有风险的大致轮廓的功能可以使业务团队创建更具风险响应性的审计计划。然而,尽管优势显著,但它们也伴随着潜在的陷阱,需要谨慎导航。即使面临这些挑战,人工智能在个人和职业生活中即将发生的变革也不容忽视,因为会计正处于重大变革的边缘。JEL分类:M40;M42;O33。
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Large Language Models: An Emerging Technology in Accounting
ABSTRACT This commentary discusses how large language models like ChatGPT hold transformative potential in accounting, including education, research, and professional auditing. In the educational sphere, the advent of ubiquitous artificial intelligence (AI) tutors could potentially solve Bloom’s Two Sigma Problem, heralding a new era of personalized learning. Accounting research stands to benefit immensely, particularly in tasks that rely heavily on natural language processing. In the professional auditing domain, the capabilities of ChatGPT to create broad outlines of risks inherent in certain accounts and assertions can enable engagement teams to create more risk-responsive audit plans. However, although the advantages are remarkable, they are accompanied by potential pitfalls that necessitate cautious navigation. Even with these challenges, AI’s impending transformation in personal and professional lives cannot be overlooked, as accounting stands on the brink of significant change. JEL Classifications: M40; M42; O33.
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来源期刊
CiteScore
4.30
自引率
27.80%
发文量
14
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