Work

The determinants of ChatGPT usage among accounting students: the role of habit, social influence and facilitating conditions

Year: 2024

Type: article

Abstract: Purpose: The aim of this study is to determine how habit, social influence, and facilitating conditions influence accounting students’ use of ChatGPT. Methodology/approach: The study was conducted among bachelor’s, master’s, doctoral, and postgraduate students studying accounting-related majors at the University of Economics in Katowice. Ordinal logistic regression was used to analyze 237 responses. Findings: The study confirms that the accounting students use ChatGPT primarily for self-studying and preparing projects and homework, with facilitating conditions, habits, and gender having a statistically significant impact on its use. Maintaining habits positively impacts the use of ChatGPT. The gender comparison indicates that women are less likely to use it than men. Research limitations: The study was conducted only at one economic university in Poland. Originality/value: The results reveal that ChatGPT use is a habit for 5% of accounting students. The results of our study highlight the need to conduct further research in this area, to include ChatGPT in professional activities and teaching to make users aware of the dangers (including ethical ones) associated with the use of artificial intelligence in accounting practice and to familiarize accounting teachers with it to help shape good habits among future accountants.

Source: Zeszyty Teoretyczne Rachunkowości

DOI: 10.5604/01.3001.0054.7264

Authors: Ewa Wanda Maruszewska, Ewa Wanda Ziemba, Dariusz Grabara, Katarzyna Renik

Institution: University of Economics in Katowice

Language: English

Topic: Technology Adoption and User Behaviour

Subfield: Information Systems and Management

Field: Decision Sciences

Domain: Social Sciences

SDG: Quality education

Open Access status: gold

Estimated APC paid: $207