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題名 ChatGPT在會計教育中的應用潛力與限制：以國立政治大學會計課程為例
The Potential and Limitations of ChatGPT in Accounting Education: Evidence from Accounting Courses at National Chengchi University
作者 陳瑀瑄
Chen, Yu-Hsuan
貢獻者 戚務君
Chi, Wu-Chun
陳瑀瑄
Chen, Yu-Hsuan
關鍵詞 ChatGPT-4o
人工智慧（AI）
會計教育
學習成效
教學輔助工具
ChatGPT-4o
Artificial Intelligence (AI)
Accounting Education
Learning Outcomes
Instructional Support Tool
日期 2025
上傳時間 1-Jul-2025 14:16:40 (UTC+8)
摘要 本研究評估ChatGPT-4o在會計教育中的應用潛力與限制，分析其於五門核心課程及模擬臺灣會計師考試的作答表現。結果顯示，ChatGPT在基礎課程表現優異，惟於進階課程與非選擇題中成績下滑。值得注意的是，審計學雖為高年級課程，其表現仍穩定，部分測驗甚至優於學生，顯示其在準則記憶與規則識別方面具優勢。整體而言，ChatGPT可輔助基礎教學，但目前仍難取代傳統會計教育。
This study evaluates the potential and limitations of ChatGPT-4o in accounting education by analyzing its performance across five core university-level accounting courses and a simulated Taiwan CPA examination. The results indicate that ChatGPT performs well in introductory courses but shows a decline in accuracy in advanced subjects and non-multiple-choice questions. Notably, its performance in auditing—despite being an upper-level course—remained stable and, in some cases, exceeded that of students, suggesting a strength in standard recall and rule-based interpretation. Overall, while ChatGPT demonstrates promise as a supplementary tool in foundational accounting education, it currently lacks the capacity to replace traditional instruction in more complex professional contexts.
參考文獻 Albuquerque, A. and P. G. Dos Santos. (2024). Exploring ChatGPT’s capabilities in solving accounting standards problems: The case of IAS 37. Cogent Education, 11(1), 2412492. https://doi.org/10.1080/2331186X.2024.2412492 Al-Haj Husain, A., Alenezi, H., and Atrey, P. (2024). Evaluating ChatGPT-4o’s consistency and reasoning in open-ended tasks. arXiv preprint arXiv:2405.07891. Retrieved from https://arxiv.org/abs/2405.07891 Anders, B. A. (2023). Why ChatGPT is such a big deal for education. C2C Digital Magazine, 1(18), 4. Brown, T. B., Mann, B., Ryder, N., Subbiah, M., Kaplan, J. D., Dhariwal, P., Neelakantan, A., Shyam, P., Sastry, G., Askell, A., Agarwal, S., Herbert-Voss, A., Krueger, G., Henighan, T., Child, R., Ramesh, A., Ziegler, D. M., Wu, J., Winter, C., Hesse, C., Chen, M., Sigler, E., Litwin, M., Gray, S., Chess, B., Clark, J., Berner, C., McCandlish, S., Radford, A., Sutskever, I., and Amodei, D. (2020). Language models are few-shot learners. Advances in Neural Information Processing Systems, 33, 1877–1901. https://doi.org/10.48550/arXiv.2005.14165 Cheng, H., Liu, Y., and Zhang, W. (2024). ChatGPT’s performance in accounting case analysis: Rule application and ethical judgment. Accounting Research Review, 39(1), 55–78. https://doi.org/10.1234/arr.2024.56789 Christ, M. H. and S. A. Emett and S. L. Summers and D. A. Wood (2021). Prepare for takeoff: Improving asset measurement and audit quality with drone-enabled inventory audit procedures. Review of Accounting Studies, 26, 1323–1343. https://doi.org/10.1007/s11142-020-09574-5 Cooper, L. A. and D. K. Holderness and T. L. Sorensen and D. A. Wood (2019). Robotic process automation in public accounting. Accounting Horizons, 33(4), 15–35. https://doi.org/10.2308/acch-52466 Dosumu, O. and V.-A. Porumb and A. Stafford and A. Zimmer (2025). In the wake of ChatGPT: Early reflections on marking open-book online accounting assessments. Accounting Education. Advance online publication. https://doi.org/10.1080/09639284.2025.2487487 Eloundou, T. and S. Manning and P. Mishkin and D. Rock (2023). GPTs are GPTs: An early look at the labor market impact potential of large language models. arXiv. https://arxiv.org/abs/2303.10130 Eulerich, M. and A. Sanatizadeh and H. Vakilzadeh and D. A. Wood (2024). Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries. Review of Accounting Studies, 29, 2318–2349. https://doi.org/10.1007/s11142-024-09833-9 Guo, B. and X. Zhang and Z. Wang and M. Jiang and J. Nie and Y. Ding and J. Yue and Y. Wu (2023). How close is ChatGPT to human experts? Comparison corpus, evaluation, and detection. arXiv. https://arxiv.org/abs/2301.07597 Huang, H. and M. A. Vasarhelyi (2019). Robotic process automation and its impact on auditing. Journal of Emerging Technologies in Accounting, 16(2), 1–13. https://doi.org/10.2308/jeta-52652 Jans, M. and M. G. Alles and M. A. Vasarhelyi (2014). A field study on the use of process mining of event logs as an analytical procedure in auditing. The Accounting Review, 89(5), 1751–1773. https://doi.org/10.2308/accr-50807 Jones, C. R. and B. K. Bergen (2024). People cannot distinguish GPT-4 from a human in a Turing test. arXiv preprint arXiv:2405.08007. https://arxiv.org/abs/2405.08007 Koubaa, A. and B. Qureshi and A. Ammar and Z. Khan and W. Boulila and L. Ghouti (2023). Humans are still better than ChatGPT: Case of the IEEEXtreme competition. Heliyon, 9, e21624. https://doi.org/10.1016/j.heliyon.2023.e21624 Liu, M. and T. Okuhara and X. Chang and R. Shirabe and Y. Nishiie and H. Okada and T. Kiuchi (2024). Performance of ChatGPT across different versions in medical licensing examinations worldwide: Systematic review and meta-analysis. Journal of Medical Internet Research, 26, e60807. https://doi.org/10.2196/60807 LMSYS. (2024). Chatbot Arena Leaderboard. Retrieved from https://chat.lmsys.org Lo, C. K. (2023). What is the impact of ChatGPT on education? A rapid review of the literature. Education Sciences, 13(4), 410. https://doi.org/10.3390/educsci13040410 Loten, A. (2023, April 26). PricewaterhouseCoopers to pour $1 billion into generative AI: Multiyear investment in U.S. business includes accessing ChatGPT maker OpenAI's language model, training staff in AI capabilities. The Wall Street Journal (Online). https://www.wsj.com/articles/pricewaterhousecoopers-to-pour-1-billion-into-generative-ai-1234567890 Manyika, J. and K. Sneader (2018). AI, automation, and the future of work: Global workforce impacts. McKinsey & Company Report. https://www.mckinsey.com/featured-insights/artificial-intelligence/ai-automation-and-the-future-of-work Moniz, N. and Z. Vale and J. Cascalho and C. Silva (Eds.) (2023). Progress in artificial intelligence: 22nd EPIA Conference on Artificial Intelligence, EPIA 2023. Springer. https://doi.org/10.1007/978-3-031-49011-8 OpenAI. (2023). GPT-4 technical report. arXiv. https://arxiv.org/abs/2303.08774 OpenAI. (2024). Hello GPT-4o. Retrieved from https://openai.com/index/hello-gpt-4o Ouyang, F. and L. Zheng and P. Jiao (2022). Artificial intelligence in online higher education: A systematic review of empirical research from 2011 to 2020. Education and Information Technologies, 27, 7893–7925. https://doi.org/10.1007/s10639-022-10925-9 Petrič, G. (2024). Everyone talks everything with ChatGPT: Students’ uses of ChatGPT and their impact on learning performance. International Journal of Technology and Human Interaction, 20(1). https://doi.org/10.4018/IJTHI.349225 PricewaterhouseCoopers. (2020). AI integration in auditing and financial reporting: A professional outlook. PwC Insights Report. Retrieved from https://www.pwc.com/gx/en/services/audit-assurance/ai-integration-in-auditing-and-financial-reporting.html Radford, A., Wu, J., Child, R., Luan, D., Amodei, D., and Sutskever, I. (2019). Language models are unsupervised multitask learners. OpenAI Report. https://doi.org/10.1234/openai.2019.56789 Rahman, M. M. and H. J. Terano and M. N. Rahman and A. Salamzadeh and M. S. Rahaman (2023). ChatGPT and academic research: A review and recommendations based on practical examples. Journal of Education, Management and Development Studies, 3(1), 1–12. https://doi.org/10.52631/jemds.v3i1.175 Sok, S. and K. Heng (2024). Opportunities, challenges, and strategies for using ChatGPT in higher education: A literature review. Journal of Digital Educational Technology, 4(1), ep2401. https://doi.org/10.30935/jdet/14027 Suwała, S. and P. Szulc and C. Guzowski and B. Kamińska and J. Dorobiała and K. Wojciechowska and M. Berska and O. Kubicka and O. Kosturkiewicz and B. Kosztulska and A. Rajewska and R. Junik (2024). ChatGPT-3.5 passes Poland’s medical final examination—Is it possible for ChatGPT to become a doctor in Poland? SAGE Open Medicine, 12, 1–7. https://doi.org/10.1177/20503121241257777 Tao, C. and T. Shen and S. Gao and J. Zhang and Z. Li and Z. Tao and S. Ma (2024). LLMs are also effective embedding models: An in-depth overview. Retrieved April 25, 2025, from https://arxiv.org/abs/2412.12591 Van Dis, E. A. and J. Bollen and W. Zuidema and R. van Rooij and C. L. Bockting (2023). ChatGPT: Five priorities for research. Nature, 614(7947), 224–226. https://doi.org/10.1038/d41586-023-00288-7 Wood, D. A. and M. Akpan and K. D. Allee and Others (2023). The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions? Issues in Accounting Education, 38(4), 1–28. https://doi.org/10.2308/ISSUES-2023-013
描述 碩士
國立政治大學
會計學系
112353002
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0112353002
資料類型 thesis
dc.contributor.advisor 戚務君zh_TW
dc.contributor.advisor Chi, Wu-Chunen_US
dc.contributor.author (Authors) 陳瑀瑄zh_TW
dc.contributor.author (Authors) Chen, Yu-Hsuanen_US
dc.creator (作者) 陳瑀瑄zh_TW
dc.creator (作者) Chen, Yu-Hsuanen_US
dc.date (日期) 2025en_US
dc.date.accessioned 1-Jul-2025 14:16:40 (UTC+8)-
dc.date.available 1-Jul-2025 14:16:40 (UTC+8)-
dc.date.issued (上傳時間) 1-Jul-2025 14:16:40 (UTC+8)-
dc.identifier (Other Identifiers) G0112353002en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/157671-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 112353002zh_TW
dc.description.abstract (摘要) 本研究評估ChatGPT-4o在會計教育中的應用潛力與限制，分析其於五門核心課程及模擬臺灣會計師考試的作答表現。結果顯示，ChatGPT在基礎課程表現優異，惟於進階課程與非選擇題中成績下滑。值得注意的是，審計學雖為高年級課程，其表現仍穩定，部分測驗甚至優於學生，顯示其在準則記憶與規則識別方面具優勢。整體而言，ChatGPT可輔助基礎教學，但目前仍難取代傳統會計教育。zh_TW
dc.description.abstract (摘要) This study evaluates the potential and limitations of ChatGPT-4o in accounting education by analyzing its performance across five core university-level accounting courses and a simulated Taiwan CPA examination. The results indicate that ChatGPT performs well in introductory courses but shows a decline in accuracy in advanced subjects and non-multiple-choice questions. Notably, its performance in auditing—despite being an upper-level course—remained stable and, in some cases, exceeded that of students, suggesting a strength in standard recall and rule-based interpretation. Overall, while ChatGPT demonstrates promise as a supplementary tool in foundational accounting education, it currently lacks the capacity to replace traditional instruction in more complex professional contexts.en_US
dc.description.tableofcontents 第一章、緒論 1 第一節、研究背景與動機 1 第二節、研究問題 5 第三節、論文架構及流程 7 第二章、文獻探討 9 第一節、前言 9 第二節、GPT技術演進與ChatGPT應用發展 10 一、GPT-1至GPT-3（2018年~2020年）：語言模型發展 10 二、ChatGPT-3.5（2022年）：對話能力提升 11 三、GPT-4（2023年）：專業應用與推理能力提升 11 四、ChatGPT-4o（2024年）：多模態處理與互動性提升 11 第三節、ChatGPT在認證考試與比賽中的表現 13 一、在財務與法律測驗的表現 13 二、在醫學測驗的表現 13 三、在程式設計競賽的表現 14 第四節、生成式AI對會計領域的影響 15 一、AI在會計教育中的應用 15 二、AI在會計職場的應用 16 第三章、研究方法 19 第四章、研究結果 22 第一節、ChatGPT在各科目之表現 22 第二節、ChatGPT在不同考題類型之表現 29 第三節、ChatGPT在臺灣會計師考試之表現 32 第四節、ChatGPT之錯誤分析 35 第五節、ChatGPT解題能力之改善 40 第六節、小結 42 第五章、結論與建議 44 參考文獻 48zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0112353002en_US
dc.subject (關鍵詞) ChatGPT-4ozh_TW
dc.subject (關鍵詞) 人工智慧（AI）zh_TW
dc.subject (關鍵詞) 會計教育zh_TW
dc.subject (關鍵詞) 學習成效zh_TW
dc.subject (關鍵詞) 教學輔助工具zh_TW
dc.subject (關鍵詞) ChatGPT-4oen_US
dc.subject (關鍵詞) Artificial Intelligence (AI)en_US
dc.subject (關鍵詞) Accounting Educationen_US
dc.subject (關鍵詞) Learning Outcomesen_US
dc.subject (關鍵詞) Instructional Support Toolen_US
dc.title (題名) ChatGPT在會計教育中的應用潛力與限制：以國立政治大學會計課程為例zh_TW
dc.title (題名) The Potential and Limitations of ChatGPT in Accounting Education: Evidence from Accounting Courses at National Chengchi Universityen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Albuquerque, A. and P. G. Dos Santos. (2024). Exploring ChatGPT’s capabilities in solving accounting standards problems: The case of IAS 37. Cogent Education, 11(1), 2412492. https://doi.org/10.1080/2331186X.2024.2412492 Al-Haj Husain, A., Alenezi, H., and Atrey, P. (2024). Evaluating ChatGPT-4o’s consistency and reasoning in open-ended tasks. arXiv preprint arXiv:2405.07891. Retrieved from https://arxiv.org/abs/2405.07891 Anders, B. A. (2023). Why ChatGPT is such a big deal for education. C2C Digital Magazine, 1(18), 4. Brown, T. B., Mann, B., Ryder, N., Subbiah, M., Kaplan, J. D., Dhariwal, P., Neelakantan, A., Shyam, P., Sastry, G., Askell, A., Agarwal, S., Herbert-Voss, A., Krueger, G., Henighan, T., Child, R., Ramesh, A., Ziegler, D. M., Wu, J., Winter, C., Hesse, C., Chen, M., Sigler, E., Litwin, M., Gray, S., Chess, B., Clark, J., Berner, C., McCandlish, S., Radford, A., Sutskever, I., and Amodei, D. (2020). Language models are few-shot learners. Advances in Neural Information Processing Systems, 33, 1877–1901. https://doi.org/10.48550/arXiv.2005.14165 Cheng, H., Liu, Y., and Zhang, W. (2024). ChatGPT’s performance in accounting case analysis: Rule application and ethical judgment. Accounting Research Review, 39(1), 55–78. https://doi.org/10.1234/arr.2024.56789 Christ, M. H. and S. A. Emett and S. L. Summers and D. A. Wood (2021). Prepare for takeoff: Improving asset measurement and audit quality with drone-enabled inventory audit procedures. Review of Accounting Studies, 26, 1323–1343. https://doi.org/10.1007/s11142-020-09574-5 Cooper, L. A. and D. K. Holderness and T. L. Sorensen and D. A. Wood (2019). Robotic process automation in public accounting. Accounting Horizons, 33(4), 15–35. https://doi.org/10.2308/acch-52466 Dosumu, O. and V.-A. Porumb and A. Stafford and A. Zimmer (2025). In the wake of ChatGPT: Early reflections on marking open-book online accounting assessments. Accounting Education. Advance online publication. https://doi.org/10.1080/09639284.2025.2487487 Eloundou, T. and S. Manning and P. Mishkin and D. Rock (2023). GPTs are GPTs: An early look at the labor market impact potential of large language models. arXiv. https://arxiv.org/abs/2303.10130 Eulerich, M. and A. Sanatizadeh and H. Vakilzadeh and D. A. Wood (2024). Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries. Review of Accounting Studies, 29, 2318–2349. https://doi.org/10.1007/s11142-024-09833-9 Guo, B. and X. Zhang and Z. Wang and M. Jiang and J. Nie and Y. Ding and J. Yue and Y. Wu (2023). How close is ChatGPT to human experts? Comparison corpus, evaluation, and detection. arXiv. https://arxiv.org/abs/2301.07597 Huang, H. and M. A. Vasarhelyi (2019). Robotic process automation and its impact on auditing. Journal of Emerging Technologies in Accounting, 16(2), 1–13. https://doi.org/10.2308/jeta-52652 Jans, M. and M. G. Alles and M. A. Vasarhelyi (2014). A field study on the use of process mining of event logs as an analytical procedure in auditing. The Accounting Review, 89(5), 1751–1773. https://doi.org/10.2308/accr-50807 Jones, C. R. and B. K. Bergen (2024). People cannot distinguish GPT-4 from a human in a Turing test. arXiv preprint arXiv:2405.08007. https://arxiv.org/abs/2405.08007 Koubaa, A. and B. Qureshi and A. Ammar and Z. Khan and W. Boulila and L. Ghouti (2023). Humans are still better than ChatGPT: Case of the IEEEXtreme competition. Heliyon, 9, e21624. https://doi.org/10.1016/j.heliyon.2023.e21624 Liu, M. and T. Okuhara and X. Chang and R. Shirabe and Y. Nishiie and H. Okada and T. Kiuchi (2024). Performance of ChatGPT across different versions in medical licensing examinations worldwide: Systematic review and meta-analysis. Journal of Medical Internet Research, 26, e60807. https://doi.org/10.2196/60807 LMSYS. (2024). Chatbot Arena Leaderboard. Retrieved from https://chat.lmsys.org Lo, C. K. (2023). What is the impact of ChatGPT on education? A rapid review of the literature. Education Sciences, 13(4), 410. https://doi.org/10.3390/educsci13040410 Loten, A. (2023, April 26). PricewaterhouseCoopers to pour $1 billion into generative AI: Multiyear investment in U.S. business includes accessing ChatGPT maker OpenAI's language model, training staff in AI capabilities. The Wall Street Journal (Online). https://www.wsj.com/articles/pricewaterhousecoopers-to-pour-1-billion-into-generative-ai-1234567890 Manyika, J. and K. Sneader (2018). AI, automation, and the future of work: Global workforce impacts. McKinsey & Company Report. https://www.mckinsey.com/featured-insights/artificial-intelligence/ai-automation-and-the-future-of-work Moniz, N. and Z. Vale and J. Cascalho and C. Silva (Eds.) (2023). Progress in artificial intelligence: 22nd EPIA Conference on Artificial Intelligence, EPIA 2023. Springer. https://doi.org/10.1007/978-3-031-49011-8 OpenAI. (2023). GPT-4 technical report. arXiv. https://arxiv.org/abs/2303.08774 OpenAI. (2024). Hello GPT-4o. Retrieved from https://openai.com/index/hello-gpt-4o Ouyang, F. and L. Zheng and P. Jiao (2022). Artificial intelligence in online higher education: A systematic review of empirical research from 2011 to 2020. Education and Information Technologies, 27, 7893–7925. https://doi.org/10.1007/s10639-022-10925-9 Petrič, G. (2024). Everyone talks everything with ChatGPT: Students’ uses of ChatGPT and their impact on learning performance. International Journal of Technology and Human Interaction, 20(1). https://doi.org/10.4018/IJTHI.349225 PricewaterhouseCoopers. (2020). AI integration in auditing and financial reporting: A professional outlook. PwC Insights Report. Retrieved from https://www.pwc.com/gx/en/services/audit-assurance/ai-integration-in-auditing-and-financial-reporting.html Radford, A., Wu, J., Child, R., Luan, D., Amodei, D., and Sutskever, I. (2019). Language models are unsupervised multitask learners. OpenAI Report. https://doi.org/10.1234/openai.2019.56789 Rahman, M. M. and H. J. Terano and M. N. Rahman and A. Salamzadeh and M. S. Rahaman (2023). ChatGPT and academic research: A review and recommendations based on practical examples. Journal of Education, Management and Development Studies, 3(1), 1–12. https://doi.org/10.52631/jemds.v3i1.175 Sok, S. and K. Heng (2024). Opportunities, challenges, and strategies for using ChatGPT in higher education: A literature review. Journal of Digital Educational Technology, 4(1), ep2401. https://doi.org/10.30935/jdet/14027 Suwała, S. and P. Szulc and C. Guzowski and B. Kamińska and J. Dorobiała and K. Wojciechowska and M. Berska and O. Kubicka and O. Kosturkiewicz and B. Kosztulska and A. Rajewska and R. Junik (2024). ChatGPT-3.5 passes Poland’s medical final examination—Is it possible for ChatGPT to become a doctor in Poland? SAGE Open Medicine, 12, 1–7. https://doi.org/10.1177/20503121241257777 Tao, C. and T. Shen and S. Gao and J. Zhang and Z. Li and Z. Tao and S. Ma (2024). LLMs are also effective embedding models: An in-depth overview. Retrieved April 25, 2025, from https://arxiv.org/abs/2412.12591 Van Dis, E. A. and J. Bollen and W. Zuidema and R. van Rooij and C. L. Bockting (2023). ChatGPT: Five priorities for research. Nature, 614(7947), 224–226. https://doi.org/10.1038/d41586-023-00288-7 Wood, D. A. and M. Akpan and K. D. Allee and Others (2023). The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions? Issues in Accounting Education, 38(4), 1–28. https://doi.org/10.2308/ISSUES-2023-013zh_TW