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ChatGPT: reflections from the UK higher education institutions, accountancy bodies and BIG4s

ChatGPT: reflections from the UK higher education institutions, accountancy bodies and BIG4s This study aims to explore ChatGPT in the context of the UK higher education (HE) and accountancy profession.Design/methodology/approachNarrative research that applies deductive thematic analysis to investigate secondary data produced by the UK HE governing bodies, the ancient UK universities, accountancy bodies and BIG4s.FindingsDiscussions held by the governing bodies of HE in the UK follow the advice found in the literature on how to acknowledge contributions from artificial intelligence. However, these discussions are informal. Universities provide guidance on the use of ChatGPT; however, these documents differ, compromising a consistent approach across institutions. Similarly, accountancy researchers lack uniform guidance. This is concerning because the data analysis indicates that ChatGPT’s limitations may have a detrimental impact on compliance with the UK Concordat to support research integrity. Moreover, accountancy bodies are predicting major changes in the accountancy profession due to automation, which will potentially change the job market and the content of qualification examinations. BIG4s have begun automating, with some negative impacts already evident. Thus, the field should be ready for future challenges.Originality/valueThis study explores ChatGPT in the context of the UK HE and accountancy profession. It provides a detailed analysis of the risks and opportunities associated with the use of ChatGPG, while also providing suggestions for risk mitigation to assist accountancy students, researchers and practitioners. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Research Journal Emerald Publishing

ChatGPT: reflections from the UK higher education institutions, accountancy bodies and BIG4s

Sales de Aguiar, Thereza Raquel
Accounting Research Journal , Volume 37 (3): 22 – Jul 4, 2024
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References (83)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1030-9616
eISSN
1030-9616
DOI
10.1108/arj-07-2023-0184
Publisher site
See Article on Publisher Site

Abstract

This study aims to explore ChatGPT in the context of the UK higher education (HE) and accountancy profession.Design/methodology/approachNarrative research that applies deductive thematic analysis to investigate secondary data produced by the UK HE governing bodies, the ancient UK universities, accountancy bodies and BIG4s.FindingsDiscussions held by the governing bodies of HE in the UK follow the advice found in the literature on how to acknowledge contributions from artificial intelligence. However, these discussions are informal. Universities provide guidance on the use of ChatGPT; however, these documents differ, compromising a consistent approach across institutions. Similarly, accountancy researchers lack uniform guidance. This is concerning because the data analysis indicates that ChatGPT’s limitations may have a detrimental impact on compliance with the UK Concordat to support research integrity. Moreover, accountancy bodies are predicting major changes in the accountancy profession due to automation, which will potentially change the job market and the content of qualification examinations. BIG4s have begun automating, with some negative impacts already evident. Thus, the field should be ready for future challenges.Originality/valueThis study explores ChatGPT in the context of the UK HE and accountancy profession. It provides a detailed analysis of the risks and opportunities associated with the use of ChatGPG, while also providing suggestions for risk mitigation to assist accountancy students, researchers and practitioners.

Journal

Accounting Research Journal – Emerald Publishing

Published: Jul 4, 2024

Keywords: ChatGTP; Academic misconduct; Research integrity; Accountancy profession

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