ChatGPT 등 인공지능 모델 출현에 따른 원가관리회계 교육에서의 조화 가능성 탐색

[Purpose] This study aims at providing suggestions and implications on cost accounting education under the circumstances of generative artificial intelligence language models such as ChatGPT, Bing, and Bard. [Methodology] First, this study evaluates how well the model can provide solutions for the cost accounting exam questions. Second, this paper modifies prompts in order to get the desired answers from the AI model. [Findings] The artificial intelligence model can solve the questions such as explaining the main concepts of cost accounting and developing managerial accounting schemes like BSC. The models also provide the correct answers for simple questions on calculating cost with a simple process. However, there are limits on multi-level cost allocation problems. [Implications] This paper introduces examples that ChatGPT can provide answers to cost accounting questions. Based on the initial draft that ChatGPT generated, students can validate or revise their initial draft. In addition, prompt engineering activities can be introduced with cost accounting topics as illustrated in this study.