Tools, Rules, and Risks: Responsible Generative AI Use In Accounting Research-Tools, Rules, and Risks: Responsible Generative AI Use In Accounting Research

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Video Summary

In this AAA We Are webinar hosted by Karen Osterheld and Karen Sedatole a comprehensive discussion unfolded around the responsible use of generative AI in accounting research, underscored by the AAA's new policy. The event featured key insights from Stephanie Austin, Dan O'Leary and Ivy Munoko, who explored both the potential uses and inherent risks of AI in research. The new AAA policy, which applies to all its journals, mandates the disclosure of AI use but prohibits AI from being listed as a co-author or used for generating images. This policy aims to maintain ethical standards while embracing AI's potential benefits.<br /><br />The panelists scrutinized AI's utility across various research stages, acknowledging the transformative power of AI tools like ChatGPT while emphasizing the ethical considerations and potential biases these technologies introduce. Key discussions included the democratization of AI access versus potential inequities arising from differing resource levels among researchers, particularly faculty and PhD students.<br /><br />Dan O'Leary highlighted concerns about AI's capability to produce unanticipated outcomes, like biased or inaccurate content, emphasizing the need for human oversight. Ivy Munoko introduced a framework categorizing AI use from assistive to autonomous, stressing the necessity of maintaining human judgment in AI interactions to enhance creativity without relinquishing control.<br /><br />The panel addressed questions about compliance and potential policy evolution, recognizing the AAA policy's current leniency focusing on disclosure, yet hinting at possible future adjustments in line with technological and consensus developments. The webinar concluded with acknowledgments of AI's vast potential to boost research efficiency and creativity, provided ethical guidelines are carefully navigated.

Meta Tag

AAA 1

AI 1

AI Policy 1

Artificial intelligence 1

Keywords

generative AI

accounting research

AAA policy

ethical standards

AI disclosure

AI risks

AI utility

human oversight

AI framework

research efficiency

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