Title:
Pedagogical Implications of ChatGPT on Accounting Assessment in Higher Education

Authors:
Hannah Wong, Valeriya Avdeev, Sia Nassiripour, USA

Abstract:

This paper investigates the potential role that artificial intelligence could play in higher education in accounting. ChatGPT was used to generate answers to homework assignments and tests used to measure student performance in an intermediate accounting course, which was part of an online MBA program at a four-year public university in the United States. The results were compared to those obtained by students in a recent section of the course. Our findings suggested that ChatGPT could contribute positively to student learning as a complementary assistive tool. However, it also presents challenges to instructors in ensuring academic integrity among students. It is recommended that accounting educators keep abreast of the rapid advancements in this chatbot technology so as to assure effectiveness and relevance of their instruction and student assessment.

DOI: https://doi.org/10.51505/IJEBMR.2025.9804