菅原智・商学部教授がBritish Accounting and Finance Association, Accounting Education, Special Interest Group Conferenceで生成AIの会計倫理判断への影響をテーマに発表を行いましたProfessor Satoshi Sugahara from the School of Business Administration at Kwansei Gakuin University delivered a resear

Professor Satoshi Sugahara from the School of Business Administration at Kwansei Gakuin University delivered a research presentation at the British Accounting and Finance Association, Accounting Education Special Interest Group Conference (BAFA AE SIG), held in Dublin, Ireland, from May 21 to 23, 2025. The presentation was titled: "The Impact of ChatGPT’s Advice on Professional Judgment Related to Accounting and the Role of Accounting Education."

Although BAFA AE SIG is based in the UK, this annual conference gathers over 150 researchers from around the world—including Europe, Asia, Oceania, North America, and Africa—providing a valuable platform for academic exchange from diverse regional and cultural perspectives. Professor Sugahara’s presentation examined how generative AI, such as ChatGPT, influences professional judgment in the field of accounting. The study explored the implications for student skill development and discussed educational strategies to address these challenges, offering potential solutions grounded in empirical research. Looking ahead, Professor Sugahara plans to refine the study based on feedback received at the conference and aims to submit the work to an international academic journal.