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Generative AI in Accounting Education: Evaluating ChatGPT's Role in Assessment and Skill Development

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posted on 2025-06-15, 22:48 authored by Meredith Tharapos, Kwok Hung Lau, Konrad Peszynski, Lan Anh Nguyen, Sonia Magdziarz, Elizabeth Morton, Victor Borg, Sophia Duan, Kwok Hung LauKwok Hung Lau
This study investigates the use of generative AI, specifically ChatGPT, in designing assessment aligned with the revised Bloom's taxonomy (RBT) for an undergraduate accounting program. Examining six courses across the program, the study evaluates ChatGPT's performance on 18 assessments, revealing its effectiveness in facilitating lower- to mid-order learning tasks but limited utility in higher-order learning contexts. ChatGPT emerges as a valuable tool for reinforcing foundational knowledge and skills essential for advancing to higher-order learning. This study highlights the potential of generative AI in enhancing accounting assessment design and offers strategies for its integration to develop students digital and professional skills.

History

Journal

Accounting and Finance

Start page

1

End page

14

Total pages

14

Publisher

Wiley-Blackwell

Copyright

© 2025 The Author(s).

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