Sucesso ou Fracasso? desempenho do ChatGPT nas habilidades conceituais, procedimentais e atitudinais do exame de suficiência do CFC
This study aimed to identify the performance of ChatGPT in the sufficiency exam of the Federal Accounting Council (CFC), considering conceptual, procedural, and attitudinal skills. Conceptual skills refer to the theories and concepts of Accounting; procedural skills involve the rules and techniques...
Tallennettuna:
| Päätekijät: | , , , , |
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| Aineistotyyppi: | Artikkeli |
| Kieli: | portugali |
| Julkaistu: |
2024
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| Aiheet: | |
| Linkit: | https://dialnet.unirioja.es/servlet/oaiart?codigo=9823771 |
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| Yhteenveto: | This study aimed to identify the performance of ChatGPT in the sufficiency exam of the Federal Accounting Council (CFC), considering conceptual, procedural, and attitudinal skills. Conceptual skills refer to the theories and concepts of Accounting; procedural skills involve the rules and techniques necessary for professional objectives; and attitudinal skills represent acquired dispositions to assess and act in various situations. All exams administered by the CFC between 2018 and 2022 were analyzed using the Artificial Intelligence (AI) tool. The results showed that ChatGPT passed the majority of the editions analyzed (8 out of 10), performing well on "conceptual" and "text interpretation" items but yielding unsatisfactory results on "procedural" and "attitudinal" questions. These findings indicate that AI faces challenges in areas related to professional practice and the application of accounting knowledge. While it performed well in some editions, its approval was partly facilitated by the number of nullified items, highlighting its difficulty in solving more complex accounting problems. The increasing presence of technologies such as ChatGPT raises questions about the future of accounting professionals and the need to adapt to an ever-evolving environment, where automation may allow accountants to focus on strategic activities, such as financial analysis and consulting. Thus, this study offers contributions to accountants, educators, and regulatory bodies regarding the impact of technology on Accounting Science, reflecting on the challenges, opportunities, and risks imposed by technological evolution |
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