関西学院大学 研究活動情報

Kwansei Gakuin University Research Activities

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 research presentation at the British Accounting and Finance Association, Accounting Education Special Interest Group Conference (BAFA AE SIG), held in Dublin, Ireland

2025.05.26

学会 Academic Conference

菅原智・商学部教授が、2025年5月21日~23日に、アイルランド・ダブリンで開催されたBritish Accounting and Finance Association, Accounting Education, Special Interest Group Conference(BAFA AE SIG)において、【The impact of Chat GPT’s advice on professional judgment related with accounting and the role of accounting education】をテーマに発表を行いました。BAFA AE SIGの母体はイギリスに存在するが、参加した研究者はヨーロッパのみならず、アジア、オセアニア、北アメリカ、アフリカなど多くの国と地域から150人以上が参加しており、異なる地域的・文化的背景から多くの有益な議論を行うことができる学術機会を毎年年次大会で提供しています。今回の報告では、近年の生成人工知能(生成AI)が会計教育に及ぼすを対象としており、そこで起こりうる学生のスキル習得に対していかなる提言ができるかを議論し、一定の解決策を提案した研究内容でした。今後は、学会参加で得られた知見を論文の修正に活かし、国際ジャーナルへの投稿を果たすことを目標にして研究を継続していくということです。

 

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.

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