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Exploring ChatGPT's Capabilities in Solving Accounting Standards Problems: The Case of IAS 37
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Fábio Albuquerque; Paula Gomes Dos Santos – Cogent Education, 2024
Using a quasi-experimental method and content analysis as a technique, this study tests ChatGPT, in its version 4, by assessing its textual characteristics and overall understanding regarding the recognition criteria of provisions under International Accounting Standards (IAS) 37, as issued by the International Accounting Standards Board (IASB).…
Descriptors: Artificial Intelligence, Natural Language Processing, Technology Uses in Education, Accounting
Analyzing Student Prompts and Their Effect on ChatGPT's Performance
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Ghadeer Sawalha; Imran Taj; Abdulhadi Shoufan – Cogent Education, 2024
Large language models present new opportunities for teaching and learning. The response accuracy of these models, however, is believed to depend on the prompt quality which can be a challenge for students. In this study, we aimed to explore how undergraduate students use ChatGPT for problem-solving, what prompting strategies they develop, the link…
Descriptors: Cues, Artificial Intelligence, Natural Language Processing, Technology Uses in Education
Examining the Role of Social Influence, Learning Value and Habit on Students' Intention to Use ChatGPT: The Moderating Effect of Information Accuracy in the UTAUT2 Model
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Surya Bahadur G. C.; Pooja Bhandari; Santosh Kumar Gurung; Ekta Srivastava; Deepak Ojha; Bharat Ram Dhungana – Cogent Education, 2024
This study examined factors influencing students' intention to use ChatGPT using UTAUT2 model. The cross-sectional study is based on responses collected from 578 students selected through convenience sampling at a university in Nepal through a structured questionnaire. Using PLS-SEM, the study found that habit ([beta] = 0.315, p < 0.001),…
Descriptors: Social Influences, Value Judgment, Habit Formation, Intention
University Undergraduates' Perceptions on the Use of ChatGPT for Academic Purposes: Evidence from a University in Czech Republic
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Blanka Klimova; Victor Paiva Luz de Campos – Cogent Education, 2024
At present, ChatGPT is penetrating all spheres of human activities, and especially education is no exception. The purpose of this exploratory study is to examine the potentials and pitfalls of using ChatGPT for academic purposes among university students, as well as provide relevant pedagogical implications for its use in academia. The methodology…
Descriptors: Undergraduate Students, Undergraduate Study, Student Attitudes, Artificial Intelligence