Приложимостта на модела ChatGPT в процеса на обучението по счетоводство в публичния сектор
The Applicability of the ChatGPT Model in the Public Sector Accounting Education

Author(s): Daniela Feschiyan
Subject(s): Politics / Political Sciences, Economy, Public Administration, Public Finances, Accounting - Business Administration, ICT Information and Communications Technologies, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting; artificial intelligence; ChatGPT; public sector
Summary/Abstract: This paper presents the results of a study in the form of an interview on the applicability of the ChatGPT model on the topic of public sector accounting. The research focuses on ChatGPT because it is the most widespread artificial intelligence in a global aspect to date. In the conducted experiment were asked questions, which were accompanied by their answers and the corresponding findings. It was found that artificial intelligence presents definitions of fundamental concepts, regulators and systems in accounting incomprehensibly and factually wrong. In the author's opinion, ChatGPT is a language model for creating texts without, however, meeting any of the requirements of credibility, scientific value and scientific ethics. It was concluded that the use of the ChatGPT model in public sector accounting learning processes requires a specific training of the AI itself to convey correct answers and messages to the users of the respective learning platform.

• Details
• Contents