ChatGPT w rachunkowości – systematyczny przegląd literatury
ChatGPT in accounting – a systematic literature review

Summary/Abstract: Purpose: The purpose of the paper is to determine the possibilities of using ChatGPT in accounting and to identify the benefits and risks involved. Methodology/approach: A systematic literature review of 17 of the 137 articles from the EBSCO, Web of Science and Scopus databases, as well as Google Scholar, was conducted. Findings: In accounting education, the great potential of ChatGPT is recognised while stressing that it is no substitute for good teachers who can also teach students to think critically. In accounting practice, the usefulness of ChatGPT as an accounting assistant is recognised. At the same time, however, attention is drawn to its limited knowledge, possible errors, and its inability to apply professional judgement. In accounting science, the use of ChatGPT facilitates research, although it also raises problems related to ethics and the quality of scientific research. Research limitations: The literature review was limited to articles in English that present empirical research. Review articles, books, and conference proceedings were excluded. Originality/value: To the best of the authors’ knowledge, this is the first review in the Polish literature of empirical research on the use of ChatGPT in accounting. It presents various examples of the use of ChatGPT in accounting education, practice and science, as well as its benefits and risks. In addition, possible directions for further research are presented.

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