梳理ChatGPT在会计金融领域的研究现状与未来方向
A Scoping Review of ChatGPT Research in Accounting and Finance
- 归纳三类研究主题：应用、工具与职业影响
- 指出现有研究未解决的关键问题，如伦理与监管空白
- 为后续研究提供方法指导与探索路径
本文综述了近期关于ChatGPT及相关大型语言模型（LLMs）在会计与金融领域的出版物和工作论文。旨在理解该领域当前的研究状况，并识别未来研究的潜在机会。我们从早期研究中提炼出三个主要主题：第一，探讨ChatGPT与LLMs在会计与金融多个领域的应用；第二，将ChatGPT与LLMs作为新研究工具，利用其分类、摘要与文本生成能力；第三，研究LLM采用对会计金融从业者、组织及行业的深远影响。尽管这些研究提供了宝贵见解，但许多重要问题仍未完全解答。本文提出进一步探索的方向，并为希望将ChatGPT及相关LLMs作为研究工具的研究者提供技术指导。
原文摘要 · Abstract (English)
This paper provides a review of recent publications and working papers on ChatGPT and related Large Language Models (LLMs) in accounting and finance. The aim is to understand the current state of research in these two areas and identify potential research opportunities for future inquiry. We identify three common themes from these earlier studies. The first theme focuses on applications of ChatGPT and LLMs in various fields of accounting and finance. The second theme utilizes ChatGPT and LLMs as a new research tool by leveraging their capabilities such as classification, summarization, and text generation. The third theme investigates implications of LLM adoption for accounting and finance professionals, as well as for various organizations and sectors. While these earlier studies provide valuable insights, they leave many important questions unanswered or partially addressed. We propose venues for further exploration and provide technical guidance for researchers seeking to employ ChatGPT and related LLMs as a tool for their research.
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