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Against the backdrop of rapid information technology development, generative AI technology has become a key driver in advancing the accounting industry. This paper discusses the opportunities that generative AI, represented by ChatGPT, brings to the accounting industry. These opportunities include driving workflow automation, enhancing review efficiency, and aiding scientific research. The article discusses challenges related to the authenticity and usability of output data, privacy and security of accounting data, and the shortage of technical talent. The author proposes strategies to address these challenges, including fostering critical thinking and awareness, strengthening the training and development of GPT models specific to accounting, enhancing data and privacy protection, and promoting relevant training for accounting professionals. This study addresses the research gap in the application of ChatGPT in the accounting industry. Its practical significance lies in promoting technological advancement and high-quality development in China's accounting industry.
Liu Yang (2024) studied this question.