ChatGPT and academic dishonesty: accounting students’ perception of its use

The aim of this paper was to analyze how accounting students perceive the use of ChatGPT, for academic purposes, from the perspective of honesty. ChatGPT is an artificial intelligence capable of generating texts in natural language, considered disruptive, given its potential for innovation. In this...

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Detalhes bibliográficos
Autores: Alves, Mariana Azevedo, Silva, César Augusto Tibúrcio, Bonfim, Mariana Pereira
Formato: artículo
Estado:Versión publicada
Fecha de publicación:2025
País:Brasil
Recursos:Universidade Federal de Santa Catarina (UFSC)
Repositorio:GUAL - Revista Universitária na América Latina
Idioma:portugués
OAI Identifier:oai:periodicos.ufsc.br:article/99115
Acesso em linha:https://periodicos.ufsc.br/index.php/gual/article/view/99115
Access Level:acceso abierto
Palavra-chave:Educação Contábil
Inteligência Artificial
ChatGPT
Desonestidade
Accounting Education
Artificial Intelligence
Dishonesty
Descrição
Resumo:The aim of this paper was to analyze how accounting students perceive the use of ChatGPT, for academic purposes, from the perspective of honesty. ChatGPT is an artificial intelligence capable of generating texts in natural language, considered disruptive, given its potential for innovation. In this sense, the behavioral issue related to the use of the program for academic purposes has been discussed. To achieve the aim, a questionnaire was administered to 163 students from public and private universities and descriptive statistics, correlation analysis, multiple linear and logistic regression, and principal component analysis were used. The results showed that 42.9% of respondents admit to having made partial copies of the answers; 31% indicated that they never copied ChatGPT answers, but partially rewrote what he answered. The research also highlighted the relationship between the perception of honesty and whether or not one is a ChatGPT user. The work contributes to previous studies, as it updates knowledge about the students' perspective, regarding their behavior; and also to Higher Education Institutions and their teachers, in order to understand the students' perception and be able to create mechanisms that reduce or inhibit the use of ChatGPT in a dishonest manner.