인공지능 언어모델과 회계교육：ChatGPT의 성능과 활용가능성을 중심으로

Artificial Intelligence has a significant impact on every aspect of our daily life and every industry. The recent introduction of ChatGPT accelerated these changes. This study examines the performance of ChatGPT on accounting cases and its implications for accounting education. ChatGPT generates correct answers and explanations for illustrating the core concepts of accounting and posting the journal entries upon the relatively simple transactions. However, ChatGPT has limited capacities on processing more complicated events and transactions. In accounting education, it becomes more important to evaluate student work more accurately particularly when the students submit the incomplete works that are easily accessible through ChatGPT. The further discussion and correction process over the incorrect parts can also be key processes for accounting education.