The Use of AI in Accounting Students' Face-to-Face Discussions
Dimensions of Legality, Ethics, and Behavior
Keywords:
AI, face-to-face discussion, accounting students, legality, ethicsAbstract
Ethics in face-to-face discussion learning for accounting students finds new challenges when AI has been widely used. This study aims to determine the dimensions of legality, ethics, and behavior of AI use in accounting students' discussions. This study is exploratory descriptive. Primary data were collected through interview methods. Secondary data was obtained through a literature study. Respondents were 3rd-semester students of the accounting study program who had not taken the Professional Ethics course. The findings from the legal aspect show that there is a legal vacuum related to the results of AI's work. Therefore, the results of AI's work are owned by users who download it and agree to the terms and conditions that apply to the AI installed on their devices. In this regard, we recommend the implementation of the Work Made For Hire Doctrine. The Ethics Aspect is still related to the legal vacuum aspect, so students need rules or initial agreements in using AI in face-to-face discussion activities. The result strengthens the evidence of deontological ethics in Accounting students. The benefits of using AI from the results of this study are to increase class activity, so that lecturers are expected to elaborate on the use of AI in their lecture methods. Another positive side of using AI is because the answers are too broad and often inconsistent, this condition triggers students’ critical thinking. On the other hand, students generally use AI to save time. Therefore, it is recommended that accounting student lecturers provide a different perspective on the importance of studying lecture material, and emphasize the assessment of each individual based on the process, not on the result.
Downloads
References
Ackerman, D.S., Gross, B.L., (2003). Is Time Pressure all Bad? Measuring the Relationship between Free Time Availability and Student Performance and Perceptions. Marketing Education Review, 13(2), 21-32.
Badan Pengkajian dan Penerapan Teknologi, (2020) “Strategi Nasional Kecerdasan Artifisial Indonesia Tahun 2020-2045”, BPPT Press,
Boyle, D.M., Boyle, J.F., Carpenter, B.W., (2016). Accounting student academic dishonesty: what accounting faculty and administrators believe. The Accounting Educator’s Journal, 26(2016), 39–61. https://www.aejournal.com/ojs/index.php/aej/article/view/329
Chandra, A., Calderon, T.G., Welfley, M.M. (2016). Reporting Truthfully: Assessing Ethical Behavior of Accounting Students. Journal of Forensic & Investigative Accounting, 8(1), 140–156.
Cholissodin, et al., (2020). AI, Machine Learning & Deep Learning (Malang: Fakultas Ilmu Komputer, Universitas Brawijaya, page 1)
code-of-ethics @ www.icaew.com. (n.d.). https://www.icaew.com/for-current-aca-students/applying-for-membership/code-of-ethics
Dennen, V. P. (2005). From message posting to learning dialogues: Factors affecting learner participation in asynchronous discussion. Distance Education, 26(1), 127–148. https://doi.org/10.1080/01587910500081376
Fung, Y. Y. (2004). Collaborative online learning: Interaction patterns and limiting factors. Open Learning: The Journal of Open, Distance and e-Learning, 19(2), 135–149. https://doi.org/10.1080/0268051042000224743
Goodie, A. S. and Crooks, C. L. (2004). Time-Pressure Effects on Performance in a Base-Rate Task. The Journal of General Psychology, 131(1), 18-28.
Helms MM, Hutchins BA. Poor quality products: is their production unethical? Management decision. 1992;30(5).
Hew, K.F., Cheung, W.S., Ng, C.S.L. (2010). Student contribution in asynchronous online discussion: A review of the research and empirical exploration. Instructional Science, 38, 571–606. https://doi.org/10.1007/s11251-008-9087-0
Hybrid, “Mengurai Benang Kusut tentang Perlindungan Hak Cipta di Ranah AI”, https://hybrid.co.id/post/mengurai-benang-kusut-tentang-perlindungan-hak-cipta-di-ranah-ai
Ikhsan, Lubis. (2017). Akuntansi Keperilakuan Akuntansi Multiparadigma. Jakarta: Salemba Empat.
Jarrah, A.M., Wardat, Y., Fidalgo, P. (2023). Using ChatGPT in academic writing is (not) a form of plagiarism: What does the literature say? Online Journal of Communication and Media Technologies, 13(4). https://doi.org/10.30935/ojcmt/13572
Kuai, “Joanne. (2022). I ≥ Journalism: How the Chinese Copyright Law Protects Tech Giants’ AI Innovations and Disrupts the Journalistic Institution”, Digital Journalism, Vol. 10, hal. 1904.)
Khine, M.S., Yeap, L.L., Chin-Lok, A.T. (2003). The quality of message ideas, thinking and interaction in an asynchronous CMC environment. Educational Media International, 40(1–2), 115–126. https://doi.org/10.1080/0952398032000092161
Kohlberg, L. (1981). The Philosophy of Moral Development: Moral Stages and the Idea of Justice. San Francisco, CA: Harper & Row Limited.
Levine, S. (2007). The online discussion board. New Directions for Adult and Continuing Education, 2007(113), 67–74. https://doi.org/10.1002/ace.248
Li, S. (2024). The Application of Chat GPT in Online and Offline Blended Course Teaching: Taking the Teaching Design of Impairment Chapter as an Example (Issue Icbdie). Atlantis Press International BV. https://doi.org/10.2991/978-94-6463-417-4_7
Lin, X., Luterbach, K., Gregory, K.H., Sconyers, S.E. (2024). A Case Study Investigating the Utilization of ChatGPT in Online Discussions. Online Learning Journal, 28(2), 1–23. https://doi.org/10.24059/olj.v28i2.4407
Matthew Scherer, (2016) “Regulating Artificial Intelligence System : Risks, Challenges, Competencies, and Strategies”, Harvard journal of law & Technology, 29(2), pp356
McLain, D.L. Keenan, J.P., (1999). Risk, Information, and the Decision about Response to Wrongdoing in an Organization. Journal of Business Ethics, 19(3), 255-271.
Mohd-Ghazali, N.A., (2015). The influence of a business ethics course on ethical judgments of Malaysian accountants. Journal of Asia Business Studies. 2015;9(2):147-61.
Mukhtaruddin, M., Saftiana, Y., Teguh-Gantar, M., Kalsum, U., Imam, S. (2022). The Ethical Perception Of Accounting Department Students: The Effect Of Human Character And Professional Perception As An Intervening Variable. Journal of Positive School Psychology, 6(8), 3247–3261. http://journalppw.com
Oksidelfa Yanto, “Konvensi Bern dan Perlindungan Hak Cipta,” (2016) Jurnal Surya Kencana Dua: Dinamika Masalah Hukum dan Keadilan, 6(1), pp112
Patrick Henry Winston, (1993) Artificial Intelligence :Third Edition, (California:Addison-Wesley, Publishing Company, page 57
Rachels, J., Rachels, S., (2003). The right thing to do: Basic readings in moral philosophy: McGraw-Hill; 2003.
Rahardjo, S. (2012). Ilmu Hukum (Citra Aditya Bakti: Bandung, hlm. 45.)
Regan D. Utilitarianism and Cooperation Clarendon Press. Oxford; 1980.
Riordan, M.P., Diane A., Riodran, E. Kent St. Pierre. 2008. Groupthink in Accounting Education. Advances in Accounting Education 9: 189-204
Tektona, RI. (2021) et.al., “Quo Vadis Undang-Undang Hak Cipta Indonesia: Perbandingan Konsep Ciptaan Artificial Intelligence di Beberapa Negara”, hal. 295.)
Triatmaja, M. F. (2019). Dampak Artificial Intelligence (AI) Pada Profesi Akuntan. Seminar Nasional Dan The 6th Call For Syariah Paper (SANCALL) 2019, 1007– 1019.)
Undang-Undang Nomor 24 Tahun 2008 tentang Hak Cipta, Ps. 9.)
Warhurst, J. (2015). A Study of Ethics for Accounting Students at East Tennessee State University.
WIPO, “Artificial Intelligence and Copyright,” https://www.wipo.int/wipo_magazine /en/2017/05/article_0003.html, diakses pada 14 Desember 2024)
Yadava, O.P. (2023). ChatGPT—a foe or an ally? Indian J. Thorac. Cardiovasc. Surg. 39, 217–221. doi: 10.1007/s12055-023-01507-6
Yu, H. (2023). Reflection on whether Chat GPT should be banned by academia from the perspective of education and teaching. Frontiers in Psychology, 14. https://doi.org/10.3389/fpsyg.2023.1181712
Zhao, N., McDougall, D. (2005, October). Cultural factors affecting Chinese students' participation in asynchronous online learning. In E-Learn: World Conference on E-Learning in Corporate, Government, Healthcare, and Higher Education (pp. 2723–2729). Association for the Advancement of Computing in Education. https://www.learntechlib.org/primary/p/21612/
Zhou, C., Li, Q., Li, C., Yu, J., Liu, Y., Wang, G., et al. (2023). A comprehensive survey on pretrained foundation models: a history from BERT to ChatGPT. arXiv. doi: 10.48550/arXiv.2302.09419
