Can ChatGPT Be a Certified Accountant? Assessing the Responses of ChatGPT for the Professional Access Exam in Portugal

Fábio Albuquerque · Paula Gomes dos Santos

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Accounting Education and Careers Artificial Intelligence in Education Robotic Process Automation Applications

Abstract

Purpose: From an exploratory perspective, this paper aims to assess how well ChatGPT scores in an accounting proficiency exam in Portugal, as well as its overall understanding of the issues, purpose and context underlying the questions under assessment. Design/methodology/approach: A quasi-experimental method is used in this study. The questions from an exam by the Portuguese Order of Chartered Accountants (OCC, in the Portuguese acronym) served as input queries, while the responses (outputs) from ChatGPT were compared with those from the OCC. Findings: The findings indicate that ChatGPT’s responses were able to deduce the primary issue underlying the matters assessed, although some responses were inaccurate or imprecise. Also, the tool did not have the same score in all matters, being less accurate in those requiring more professional judgment. The findings also show that the ChatGPT did not pass the exam, although it was close to doing so. Originality: To the best of the authors’ knowledge, there is little research on ChatGPT accuracy in accounting proficiency exams, this being the first such study in Portugal. Practical implications: The findings from this research can be useful to accounting professionals to understand how ChatGPT may be used for practitioners, stressing that it could assist them and improve efficiency, but cannot, at least for now, replace the human professional. It also highlights the potential use of ChatGPT as an additional resource in the classroom, encouraging students to engage in critical thinking and facilitating open discussion with the guidance of teachers. Consequently, it can also prove beneficial for academic purposes, aiding in the learning process.

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2023ChatGPT Goes to Law School 2022Textual Analysis in Accounting: What's Next?*2023How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research 2024A critical review of AI in accounting education: Threat and opportunity 2023The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?2024A real-world test of artificial intelligence infiltration of a university examinations system: A “Turing Test” case study 2020The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap 2023Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory

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