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| Title: | 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 |
| Authors: | 陳瑀瑄
Chen, Yu-Hsuan |
| Contributors: | 戚務君
Chi, Wu-Chun
陳瑀瑄
Chen, Yu-Hsuan |
| Keywords: | 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 |
| Date: | 2025 |
| Issue Date: | 2025-07-01 14:16:40 (UTC+8) |
| Abstract: | 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. |
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| Description: | 碩士
國立政治大學
會計學系
112353002 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112353002 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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