ChatGPT's insights for the accounting profession and accountants: opportunities and Risks

Murat Azaltun; Arzu Aktaş; İsmail Tekbaş; Sabiha Turgut Genç

Makale detayları

ChatGPT's insights for the accounting profession and accountants: opportunities and Risks

Yazarlar:

Murat Azaltun | Arzu Aktaş | İsmail Tekbaş | Sabiha Turgut Genç

Yayıncı:

Hitit University

Ana Başlıklar:

Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Hitit Sosyal Bilimler Dergisi Issue ICAFR'23 Özel Sayısı, pp.93-110

Belge Tipi:

Makale

Yayın Tarihi:

3/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001311781

pISSN:

2757-7449

Anahtar kelimeler:

Özet:

 Digitalization means transforming traditional business processes, services, or products using digital technologies and adapting these processes to the digital environment. Digitalization includes transferring information storage and sharing to digital platforms, using data analytics, and using new technologies such as cloud computing and artificial intelligence. The digitalization of the accounting profession is experiencing a significant change, especially with the use of artificial intelligence-supported chatbots such as ChatGPT. ChatGPT is an artificial intelligence model that generates human-like responses to text-based questions. This technology has the potential to simplify accounting processes, increase efficiency, and ensure the accuracy of financial reports. Quickly analyzing large data sets can save time and cost and contribute to financial decision-making processes. ChatGPT version 3.5 was released in 2022 and can be used for free. ChatGPT 3.5 is trained using a data set through end-2022 and can use data through end-2022 when answering questions. It has been determined that there are a significant number of studies in the literature examining the impact of ChatGPT on the accounting profession and accountants in 2023. In some studies, findings obtained based on chatting with ChatGPT were used. In the literature review, no studies questioning ChatGPTs answers were found. The studys main purpose is to examine the effects of artificial intelligence-based ChatGPT on accountants and the accounting profession within the framework of opportunities and risks. The other aim of the study is to determine to what extent the chat results made with ChatGPT in line with the main purpose coincide with the findings in the literature. In this context, the study contents in the literature for 2023 include ChatGPTs question, How will ChatGPT affect accountants? Does it support the themes in its answer to the question? was determined as the research question. What are the opportunities and threats that ChatGPT provides to accountants within the framework of the determined themes? is another research question. In the first stage of the study, an English conversation was held with ChatGPT regarding the research topic, and ChatGPT was enabled to determine the themes related to the subject. In the second stage of the study, publications related to the subject in Google Scholar and Yalova University library databases were listed using keywords such as ChatGPT and accountants and ChatGPT and accounting. Publications for 2023, which include terms such as artificial intelligence, ChatGPT, accounting, auditing, accountant, internal control, cost accounting, and management accounting, have been downloaded. In the third stage of the study, the downloaded articles were scanned with keywords based on the themes, and the relevant sentences supporting the themes determined by ChatGPT were colored. In the fourth stage of the study, the themes determined by ChatGPT were matched with the studies supporting these themes. It has been observed that the themes of automation in repetitive tasks, data analysis and meaning, financial reporting, compliance, and audit support, customer support and communication, internship and training, cost reduction, incremental decision support, risk management, continuous learning determined by ChatGPT are supported by studies in the 2023 literature. Based on ChatGPTs findings and the literature, it can be said that while artificial intelligence-supported chat robots provide various opportunities to the accounting profession, they also bring some risks. In particular, ChatGPTs theme of automation in repetitive tasks emphasizes the potential for reducing drudgery and represents the opportunity for the new generation of accountants to focus on more meaningful work. Data analysis and financial reporting are potential uses of ChatGPT and will add value to the work of professional accountants. Professional accountants will provide more support to their clients by providing consultancy, and the reduced drudgery will strengthen accountants relationships with their clients. Another important contribution of ChatGPT is that it provides continuous learning opportunities to professional accountants and prospective professionals. In summary, ChatGPT has the potential to automate accounting processes, improve financial reporting and analysis, and improve audit and tax practices. However, there are several difficulties and risks in its use. Data security, accuracy of ChatGPTs responses, ethical concerns, cybersecurity, and legal issues are some of the risks in use. Since ChatGPT collects data from internet sources, its reliability should be questioned. Additionally, issues such as AI hallucinations, limited subject understanding, and lack of emotional intelligence may arise. It is important for accountants to be careful when using ChatGPT, verify the data, and use expert human opinions.

 Dijitalleşme, geleneksel iş süreçlerinin, hizmetlerin veya ürünlerin dijital teknolojiler kullanılarak dönüştürülmesi ve bu süreçlerin dijital ortama uyarlanması anlamına gelir. Dijitalleşme, bilgi depolama ve paylaşımının dijital platformlara taşınmasını, veri analitiği kullanımını, bulut bilişim, yapay zekâ gibi yeni teknolojilerin kullanımını kapsamaktadır. Muhasebe mesleğinin dijitalleşmesi, özellikle ChatGPT gibi yapay zekâ destekli sohbet robotlarının kullanımıyla önemli bir değişim yaşamaktadır. ChatGPT, metin tabanlı sorulara insan benzeri yanıtlar üreten bir yapay zekâ modelidir. Bu teknoloji, muhasebe süreçlerini basitleştirme, verimliliği artırma ve finansal raporların doğruluğunu sağlama potansiyeline sahiptir. Büyük veri setlerini hızlı bir şekilde analiz ederek zaman ve maliyet tasarrufu sağlayabilir, finansal karar alma süreçlerine katkıda bulunabilir. ChatGPT 3.5 versiyonu 2022 yılında piyasaya çıkmıştır ve ücretsiz olarak kullanılabilmektedir. ChatGPT 3.5 2022 sonuna kadar olan veri kümesi kullanılarak eğitilmiştir ve sorulara yanıt verirken 2022 sonuna kadar olan verileri kullanabilmektedir. 2023 yılında ChatGPTnin muhasebe mesleğine ve muhasebecilere etkisini inceleyen literatürde önemli sayıda çalışmanın olduğu tespit edilmiştir. Bazı çalışmalarda ChatGPT ile yapılan sohbete bağlı olarak elde edilen bulgular kullanılmıştır. Literatür taramasında ChatGPTin yanıtlarını sorgulayıcı çalışmalara rastlanmamıştır. Çalışmanın ana amacı, yapay zekâ temelli ChatGPTnin muhasebecilere ve muhasebe mesleğine etkilerini fırsat ve riskler çerçevesinde incelemektir. Çalışmanın diğer amacı ise ChatGPT ile ana amaç doğrultusunda yapılan sohbet sonuçlarının literatürdeki tespitlerle ne derecede örtüştüğünün belirlenmesidir. Bu çerçevede, 2023 yılına ait literatürdeki çalışma içerikleri ChatGPTnin ChatGPT muhasebecileri nasıl etkileyecek? sorusuna verdiği yanıttaki temaları desteklemekte midir? araştırma sorusu olarak belirlenmiştir. Belirlenen temalar çerçevesinde ChatGPTnin muhasebecilere sağladığı fırsat ve tehditler nelerdir? ise bir diğer araştırma sorusudur. Çalışmanın birinci aşamasında araştırma konusu ile ilgili ChatGPT ile İngilizce söyleşi yapılmış ve ChatGPTnin konu ile ilgili temaları belirlemesi sağlanmıştır. Çalışmanın ikinci aşamasında ChatGPT ve muhasebeciler ile ChatGPT ve muhasebe gibi anahtar kelimeler kullanılarak Google Akademik ve Yalova Üniversitesi kütüphanesi veri tabanlarındaki konu ile ilgili yayınlar listelenmiştir. Başlığında yapay zekâ, ChatGPT, muhasebe, denetim, muhasebeci, iç kontrol, maliyet muhasebesi, yönetim muhasebesi gibi terimlerin yer aldığı 2023 yılına ait yayınlar indirilmiştir. Çalışmanın üçüncü aşamasında indirilen makaleler temalara esas anahtar kelimelerle taranarak ChatGPTnin belirlediği temaları destekleyen ilgili cümleler renklendirilmiştir. Çalışmanın dördüncü aşamasında ise ChatGPTnin belirlediği temalar ile bu temaları destekleyen çalışmalar eşleştirilmiştir. ChatGPTnin belirlediği tekrarlı işlerde otomasyon, veri analizi ve anlam yükleme, finansal raporlama, uygunluk ve denetim desteği, müşteri desteği ve iletişim, staj ve eğitim, maliyet azaltımı, artan oranlı karar desteği, risk yönetimi, sürekli öğrenme temaların 2023 yılı literatüründeki çalışmalar tarafından desteklendiği görülmüştür. ChatGPTnin tespitleri ve literatürdeki tespitlerden hareketle yapay zekâ destekli sohbet robotlarının muhasebe mesleğine çeşitli fırsatlar sağlarken bazı riskleri de getirdiği söylenebilir. Özellikle ChatGPTnin tekrarlı işlerde otomasyon teması, angaryayı azaltma potansiyelini vurgulamakta ve yeni nesil muhasebecilere daha anlam yüklü işlere odaklanma fırsatını ifade etmektedir. Veri analizi ve finansal raporlama ChatGPTnin potansiyel kullanım alanları olup, muhasebe meslek mensuplarının işlerine artı değer sağlayacaktır. Muhasebe meslek mensupları müşterilerine danışmanlık yaparak daha fazla destek olacak ve azalan angarya işlemler muhasebecilerin müşterileri ile olan ilişkilerini güçlendirecektir. ChatGPTnin muhasebe meslek mensuplarına ve meslek mensubu adaylarına sürekli öğrenme olanağı sağlaması diğer önemli bir katkı olarak ortaya çıkmaktadır. Özetle ChatGPT, muhasebe süreçlerini otomatikleştirme, finansal raporlama ve analizlerde gelişme sağlama, denetim ve vergi uygulamalarını iyileştirme potansiyeline sahiptir. Ancak, kullanımında bir dizi zorluk ve risk bulunmaktadır. Veri güvenliği, ChatGPTnin yanıtlarının doğruluğu, etik kaygılar, siber güvenlik ve hukuki sorunlar, kullanımdaki bazı riskler arasında yer almaktadır. ChatGPTnin verileri internet kaynaklarından topladığı için güvenilirliği sorgulanmalıdır. Ayrıca, yapay zekâ halüsinasyonları, sınırlı konu anlayışı ve duygusal zekâ eksikliği gibi sorunlar ortaya çıkabilir. Muhasebecilerin ChatGPTyi kullanırken dikkatli olmaları, verileri doğrulamaları ve uzman insan görüşlerini alarak kullanmaları önemlidir.

 Digitalization means transforming traditional business processes, services, or products using digital technologies and adapting these processes to the digital environment. Digitalization includes transferring information storage and sharing to digital platforms, using data analytics, and using new technologies such as cloud computing and artificial intelligence. The digitalization of the accounting profession is experiencing a significant change, especially with the use of artificial intelligence-supported chatbots such as ChatGPT. ChatGPT is an artificial intelligence model that generates human-like responses to text-based questions. This technology has the potential to simplify accounting processes, increase efficiency, and ensure the accuracy of financial reports. Quickly analyzing large data sets can save time and cost and contribute to financial decision-making processes. ChatGPT version 3.5 was released in 2022 and can be used for free. ChatGPT 3.5 is trained using a data set through end-2022 and can use data through end-2022 when answering questions. It has been determined that there are a significant number of studies in the literature examining the impact of ChatGPT on the accounting profession and accountants in 2023. In some studies, findings obtained based on chatting with ChatGPT were used. In the literature review, no studies questioning ChatGPTs answers were found. The studys main purpose is to examine the effects of artificial intelligence-based ChatGPT on accountants and the accounting profession within the framework of opportunities and risks. The other aim of the study is to determine to what extent the chat results made with ChatGPT in line with the main purpose coincide with the findings in the literature. In this context, the study contents in the literature for 2023 include ChatGPTs question, How will ChatGPT affect accountants? Does it support the themes in its answer to the question? was determined as the research question. What are the opportunities and threats that ChatGPT provides to accountants within the framework of the determined themes? is another research question. In the first stage of the study, an English conversation was held with ChatGPT regarding the research topic, and ChatGPT was enabled to determine the themes related to the subject. In the second stage of the study, publications related to the subject in Google Scholar and Yalova University library databases were listed using keywords such as ChatGPT and accountants and ChatGPT and accounting. Publications for 2023, which include terms such as artificial intelligence, ChatGPT, accounting, auditing, accountant, internal control, cost accounting, and management accounting, have been downloaded. In the third stage of the study, the downloaded articles were scanned with keywords based on the themes, and the relevant sentences supporting the themes determined by ChatGPT were colored. In the fourth stage of the study, the themes determined by ChatGPT were matched with the studies supporting these themes. It has been observed that the themes of automation in repetitive tasks, data analysis and meaning, financial reporting, compliance, and audit support, customer support and communication, internship and training, cost reduction, incremental decision support, risk management, continuous learning determined by ChatGPT are supported by studies in the 2023 literature. Based on ChatGPTs findings and the literature, it can be said that while artificial intelligence-supported chat robots provide various opportunities to the accounting profession, they also bring some risks. In particular, ChatGPTs theme of automation in repetitive tasks emphasizes the potential for reducing drudgery and represents the opportunity for the new generation of accountants to focus on more meaningful work. Data analysis and financial reporting are potential uses of ChatGPT and will add value to the work of professional accountants. Professional accountants will provide more support to their clients by providing consultancy, and the reduced drudgery will strengthen accountants relationships with their clients. Another important contribution of ChatGPT is that it provides continuous learning opportunities to professional accountants and prospective professionals. In summary, ChatGPT has the potential to automate accounting processes, improve financial reporting and analysis, and improve audit and tax practices. However, there are several difficulties and risks in its use. Data security, accuracy of ChatGPTs responses, ethical concerns, cybersecurity, and legal issues are some of the risks in use. Since ChatGPT collects data from internet sources, its reliability should be questioned. Additionally, issues such as AI hallucinations, limited subject understanding, and lack of emotional intelligence may arise. It is important for accountants to be careful when using ChatGPT, verify the data, and use expert human opinions.

 Digitalization means transforming traditional business processes, services, or products using digital technologies and adapting these processes to the digital environment. Digitalization includes transferring information storage and sharing to digital platforms, using data analytics, and using new technologies such as cloud computing and artificial intelligence. The digitalization of the accounting profession is experiencing a significant change, especially with the use of artificial intelligence-supported chatbots such as ChatGPT. ChatGPT is an artificial intelligence model that generates human-like responses to text-based questions. This technology has the potential to simplify accounting processes, increase efficiency, and ensure the accuracy of financial reports. Quickly analyzing large data sets can save time and cost and contribute to financial decision-making processes. ChatGPT version 3.5 was released in 2022 and can be used for free. ChatGPT 3.5 is trained using a data set through end-2022 and can use data through end-2022 when answering questions. It has been determined that there are a significant number of studies in the literature examining the impact of ChatGPT on the accounting profession and accountants in 2023. In some studies, findings obtained based on chatting with ChatGPT were used. In the literature review, no studies questioning ChatGPTs answers were found. The studys main purpose is to examine the effects of artificial intelligence-based ChatGPT on accountants and the accounting profession within the framework of opportunities and risks. The other aim of the study is to determine to what extent the chat results made with ChatGPT in line with the main purpose coincide with the findings in the literature. In this context, the study contents in the literature for 2023 include ChatGPTs question, How will ChatGPT affect accountants? Does it support the themes in its answer to the question? was determined as the research question. What are the opportunities and threats that ChatGPT provides to accountants within the framework of the determined themes? is another research question. In the first stage of the study, an English conversation was held with ChatGPT regarding the research topic, and ChatGPT was enabled to determine the themes related to the subject. In the second stage of the study, publications related to the subject in Google Scholar and Yalova University library databases were listed using keywords such as ChatGPT and accountants and ChatGPT and accounting. Publications for 2023, which include terms such as artificial intelligence, ChatGPT, accounting, auditing, accountant, internal control, cost accounting, and management accounting, have been downloaded. In the third stage of the study, the downloaded articles were scanned with keywords based on the themes, and the relevant sentences supporting the themes determined by ChatGPT were colored. In the fourth stage of the study, the themes determined by ChatGPT were matched with the studies supporting these themes. It has been observed that the themes of automation in repetitive tasks, data analysis and meaning, financial reporting, compliance, and audit support, customer support and communication, internship and training, cost reduction, incremental decision support, risk management, continuous learning determined by ChatGPT are supported by studies in the 2023 literature. Based on ChatGPTs findings and the literature, it can be said that while artificial intelligence-supported chat robots provide various opportunities to the accounting profession, they also bring some risks. In particular, ChatGPTs theme of automation in repetitive tasks emphasizes the potential for reducing drudgery and represents the opportunity for the new generation of accountants to focus on more meaningful work. Data analysis and financial reporting are potential uses of ChatGPT and will add value to the work of professional accountants. Professional accountants will provide more support to their clients by providing consultancy, and the reduced drudgery will strengthen accountants relationships with their clients. Another important contribution of ChatGPT is that it provides continuous learning opportunities to professional accountants and prospective professionals. In summary, ChatGPT has the potential to automate accounting processes, improve financial reporting and analysis, and improve audit and tax practices. However, there are several difficulties and risks in its use. Data security, accuracy of ChatGPTs responses, ethical concerns, cybersecurity, and legal issues are some of the risks in use. Since ChatGPT collects data from internet sources, its reliability should be questioned. Additionally, issues such as AI hallucinations, limited subject understanding, and lack of emotional intelligence may arise. It is important for accountants to be careful when using ChatGPT, verify the data, and use expert human opinions.

Makale detayları

ChatGPT's insights for the accounting profession and accountants: opportunities and Risks

Yazarlar:

Murat Azaltun | Arzu Aktaş | İsmail Tekbaş | Sabiha Turgut Genç

Yayıncı:

Hitit University

Ana Başlıklar:

Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Hitit Sosyal Bilimler Dergisi Issue ICAFR'23 Özel Sayısı, pp.93-110

Belge Tipi:

Makale

Yayın Tarihi:

3/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001311781

pISSN:

2757-7449

Accounting Profession

Artifical Intelligence

Opportunities

RisksMuhasebe

Muhasebe Mesleği

Dijitalleşme

Yapay Zekâ

ChatGPT

Sayı

Makale detayları

Yazarlar: Murat Azaltun | Arzu Aktaş | İsmail Tekbaş | Sabiha Turgut Genç

Yayıncı: Hitit University

Ana Başlıklar: Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi: Hitit Sosyal Bilimler Dergisi Issue ICAFR'23 Özel Sayısı, pp.93-110

Belge Tipi: Makale

Yayın Tarihi: 3/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001311781

pISSN: 2757-7449

Sayı

Yazarlar:

Murat Azaltun | Arzu Aktaş | İsmail Tekbaş | Sabiha Turgut Genç

Yayıncı:

Hitit University

Ana Başlıklar:

Muhasebe | Denetim ve Mali Sorumluluk (Diğer)

Dergi:

Hitit Sosyal Bilimler Dergisi Issue ICAFR'23 Özel Sayısı, pp.93-110

Belge Tipi:

Makale

Yayın Tarihi:

3/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001311781

pISSN:

2757-7449