02680nab a22003257a 4500003000400000005001700004008004100021022001400062040003700076100004300113245012600156260003400282504004100316520133500357650003601692650003401728650005701762650004001819650003301859650003401892650002001926650004601946650003201992700002902024773006502053856007202118942001202190999001502202952013702217OSt20250328031442.0250315t2024    |||||| oo|||| 00| 0 eng d  a1873-1996  cJMCFI - Learning Resource Center  aSundkvist , Charlotte Haugland 917122  aTeaching accounting in the era of ChatGPT :bthe student perspective /cCharlotte Haugland Sundkvist and Ellen M. Kulset.  aAmsterdam :bElsevier,c2024.  aIncludes bibliographical references.  aAbstract : This study examines students’ perceived usefulness, intended future and current use of ChatGPT in a study context. Since the release of ChatGPT to the public, its potential impact on education, both positive and negative, has been heavily debated, but there is limited research on the students’ perception and use of ChatGPT. We find that students’ perceived usefulness of ChatGPT is increasing with variables such as general enthusiasm about new technology, ease of use, trustworthiness, and social influence from friends. The intention to use ChatGPT in a study context in the future is increasing with the same variables except for trustworthiness. Students who have previously used ChatGPT find it more likely that they will use it in a study context in the future. Several students seem to be aware that the answers from ChatGPT cannot always be trusted, but few mention that using ChatGPT in a study context can also have other negative effect on learning outcomes (i.e., if ChatGPT does much of the work instead of the student). The use of ChatGPT seems to depend upon type of course, and the students are more likely to use ChatGPT in other courses than accounting courses. We also find that students are most likely to use ChatGPT to answer course specific questions, and least likely to use it on exams.  aArtificial intelligence. 96669  aLarge language models.917123  aStudents’ perceived usefulness of chatbots.917124  aStudents’ use of chatbots.917125  aAccounting education.917126  aTechnology acceptance.917127  aChatGPT.916558  aArtificial intelligence education.917128  aTechnology education.91774  aKulset, Ellen M. 917129  g, volume 69, December 2024.tJournal of Accounting Education  uhttps://www.sciencedirect.com/science/article/pii/S0748575124000484  cOAERn0  c5721d5721  00104070aDLbDLd2025-03-15l0r2025-03-15uhttps://www.sciencedirect.com/science/article/pii/S0748575124000484w2025-03-15yOAER