ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?
通过对136名从业者的调查和专家访谈，发现会计人员对ChatGPT使用经验不足，主要用于行政任务，但计划未来用于增值任务；感知有用性、易用性和个人创新性促进采纳，感知风险阻碍采纳，组织领导者比基层员工使用意愿更强。
SYNOPSIS We investigate the accounting profession’s readiness for ChatGPT through a survey study of 136 practitioners and an interview with two experts. We find that accounting professionals are inexperienced with ChatGPT and use ChatGPT mostly for administrative tasks. However, they plan to use ChatGPT for more value-added tasks in the future. Leveraging a modified technology acceptance model (TAM), we find that perceived usefulness, perceived ease of use, and personal innovativeness are three factors encouraging ChatGPT adoption. However, perceived risk hinders adoption, whereas trust does not impact the adoption. We also find that organizational leaders have a stronger intention to use ChatGPT than lower-level employees. Compared with practitioners from other types of organizations, practitioners from public accounting firms exhibit stronger personal innovativeness toward using ChatGPT but also experience less positive attitude toward ChatGPT. We also provide an “interim scorecard” and other actionable insights that are of interest to both practitioners and academics. Data Availability: Contact the first author. JEL Classifications: M40; M41.