Les applications et les défis de ChatGPT en comptabilité : Une revue de la littérature
DOI :
https://doi.org/10.18559/rielf.2024.1.1644Mots-clés :
ChatGPT, comptabilité, revue de la littératureRésumé
L’objectif – Le but de l’article est d'identifier les publications concernant ChatGPT dans le domaine de la comptabilité publiées depuis le lancement de ChatGPT jusqu’à présent (mai 2024) afin d'avoir une image approximative de la popularité du concept en tant que sujets d'études de recherche. L’analyse des domaines de recherches, ainsi que des applications potentielles et les défis d’utilisantion de ChatGPT en comptabilité suit la revue de la littétature.
Conception/méthodologie/approche – Une analyse du contenu des bases de données Scopus et Web of Science Scholar a démontré un intérêt croissant parmi les cherchers scientifiques pour IA et ChatGPT, notamment depuis le lancement de la version ChatGPT 3.5 le 30 novembre 2022. 16 articles publiés en 2023 et 2024 liés à l’utilisation de ChatGPT en comptabilité ont été examinés. Une méthodologie de recherche descriptive, comprenant une revue de la littérature, a été appliquée afin d’atteindre l’objectif déclaré.
Résultats – Six articles sont des études empiriques pendant que les autres dix constituent les recherches théoretiques. Les résultats indiquent (1) la tendance croissante parmi les académiciens quant à la recherche des possibilités de l’utilisation de ChatGPT dans l’éducation de la comptabilité dans le domaine de la comptabilité ; (2) un grand intêret parmis les practiciens lié à l’application des nouvelles technologies d’AI ainsi dans la comptabilité financière et l’audit (au sein des cabinets comptables), dans le reporting ESG que dans la comptabilité de gestion.
Originalité/valeur – L’article contribue à la littérature croissante concernant l’utilisation de ChatGPT en comptabilité, constituant une synthèse de tout ce qui a été publié dans Scopus et Web of Sciences sur ce sujet.
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(c) Copyright Małgorzata Macuda, Stefan Zdravković 2024
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