Engaging Accounting Students in Discussions About Ethics-Mike Ruff Slides

Mike Ruff Slides

Pdf Summary

The webinar hosted by Mike Ruff from Northeastern University on August 22, 2023, focused on the implications of AI and ChatGPT in academic settings, particularly in accounting education and ethics. Key points included defining AI, exploring reactions from colleges, and investigating current and future research trends in business and accounting with emphasis on AI tools.<br /><br />AI refers to a computer’s ability to perform tasks associated with intelligent beings, a concept dating back to the 1940s development of digital computers. ChatGPT, developed by OpenAI, a San Francisco-based company, aims to achieve artificial general intelligence capable of solving human-level problems. ChatGPT's public release was announced on November 22, 2022. Academic institutions vary in their response to ChatGPT, from banning its use to encouraging it within certain parameters.<br /><br />Research has shown ChatGPT's mixed efficacy, particularly in accounting assessments. Wood et al. (2023) found that while students generally outperformed ChatGPT, the AI did excel in specific scenarios. However, limitations persist, such as factual inaccuracies and errors in higher-order thinking questions. Despite these issues, ChatGPT holds potential to enhance productivity and efficiency in accounting roles, with investments pouring into AI from accounting firms.<br /><br />Ethical considerations regarding ChatGPT's use are ongoing. Concerns include over-reliance by students, potential for plagiarism, and misuse of information. Research opportunities exist in exploring biases, ethical dilemmas, and the impact on professional learning.<br /><br />The webinar emphasized the importance for instructors in applying AI knowledge to better engage with students, particularly in teaching accounting ethics. This includes addressing real-world ethical dilemmas, fostering discussion on common professional scenarios, and encouraging reflective thinking through assignments. ChatGPT might serve as an educational tool, aiding in students’ independent learning and understanding ethical concepts in practical contexts.

Keywords

AI in education

ChatGPT

accounting ethics

AI implications

academic settings

Northeastern University

AI research trends

ethical considerations

student engagement

AI tools