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Book part
Publication date: 14 December 2023

Cory A. Campbell and Sridhar Ramamoorti

We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the…

Abstract

We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we posit the “augmentation premise,” that is, ((NI + AI) > AI > NI). To test the augmentation premise, we compare student written submissions in an Accounting Information Systems (AIS) course with and without the benefit of parallel generative AI output. We then evaluate how the generative AI output enhances student-crafted revisions to their initial submissions. Using a summative quality improvement index (QII) consisting of quantitative and qualitative assessments, we present preliminary evidence supporting the augmentation premise. The augmentation premise likely extends to other accounting subdisciplines and merits generalization for enriching accounting pedagogy.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

Keywords

Article
Publication date: 3 August 2023

Tuğçe Çelik

“Can artificial intelligence produce architectural plan schemes?” discussion is the starting point of this study. The aim of this paper is to question whether this will be a new…

Abstract

Purpose

“Can artificial intelligence produce architectural plan schemes?” discussion is the starting point of this study. The aim of this paper is to question whether this will be a new method in architectural design by producing plans with artificial intelligence interfaces working with human–computer interaction and to create a discussion environment.

Design/methodology/approach

The main research topic is the evaluation of architectural design decisions with the text-to-image generation AI algorithms method based on shape grammar rules. First, a sample space consisting of Palladio plans or plan diagrams was created. Plan diagram production experiments were made with different interfaces (Midjourney, Dall-e2, Stable Diffusion, Craiyon, Nightcafe), and alternative plan diagrams were recorded as outputs. The discussion of the outputs has been made over architectural design and space.

Findings

In the conceptual design phase of the architectural discipline and in the production of architectural plan scheme, AI algorithms are trending. This interaction imposes a new responsibility on architects. AI can create paradigm shifts in architectural processes with its tools with high data processing potential. On the other hand, in this study, it is emphasized that architecture is not just an act of producing visuals, but a functional act of producing visuals.

Originality/value

The technology is effective in producing architectural plans and directing them to artificial intelligence algorithms. With this study, multi-alternative architectural plan productions were tried with text-to-image bots with fast results. In this direction, a new method proposal has been developed for the conceptual design phase in architecture.

Details

Open House International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0168-2601

Keywords

Book part
Publication date: 14 December 2023

Thomas G. Calderon, Lei Gao and Ricardo Lopes Cardoso

This chapter provides preliminary evidence to show that financial accounting students would use generative artificial intelligence (AI) tools to improve their learning if given…

Abstract

This chapter provides preliminary evidence to show that financial accounting students would use generative artificial intelligence (AI) tools to improve their learning if given the opportunity to do so by their instructors. Most students who completed the exercises we used in the study did so diligently and modified their answers after using a generative AI tool in a manner that suggests beneficial effects. It appears that the more prior knowledge a student had about the subject matter, the more beneficial was the experience. Pitfalls still exist, however. For example, students without knowledge of the subject matter struggled with crafting queries and judging the efficacy of their answers. Moreover, although a minority, some students tended to duplicate their original answers without utilizing the responses generated by the generative AI tool. Additionally, certain students merely copied the answers generated by the AI tool without providing any additional critique or analysis. Implications for teaching and learning and opportunities for future research are discussed.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

Keywords

Open Access
Article
Publication date: 28 March 2023

Pawel Korzynski, Grzegorz Mazurek, Andreas Altmann, Joanna Ejdys, Ruta Kazlauskaite, Joanna Paliszkiewicz, Krzysztof Wach and Ewa Ziemba

The primary purpose of this paper is to examine how generative Artificial Intelligence (AI) such as ChatGPT may serve as a new context for management theories and concepts.

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Abstract

Purpose

The primary purpose of this paper is to examine how generative Artificial Intelligence (AI) such as ChatGPT may serve as a new context for management theories and concepts.

Design/methodology/approach

The paper presents the analyses of selected management theories on decision-making, knowledge management, customer service, human resource management and administrative tasks and explains what may change after generative AI adoption.

Findings

The paper indicates that some management theories and concepts need to be studied in the generative AI environment that may influence managerial work at the strategic, functional and administrative levels.

Research limitations/implications

This paper is an opinion piece article and does not refer to empirical data. It formulates some conclusions to further empirical research studies.

Originality/value

The paper analyzes selected management theories in a new technological setting. The paper also provides information about the functions of generative AI that are useful in understanding and overcoming how new technology may change organizations and management.

Details

Central European Management Journal, vol. 31 no. 1
Type: Research Article
ISSN: 2658-2430

Keywords

Article
Publication date: 7 June 2023

Yogesh K. Dwivedi, Neeraj Pandey, Wendy Currie and Adrian Micu

The hospitality and tourism sector has witnessed phenomenal growth in customer numbers during the postpandemic times. This growth has been accompanied by the use of technologies…

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Abstract

Purpose

The hospitality and tourism sector has witnessed phenomenal growth in customer numbers during the postpandemic times. This growth has been accompanied by the use of technologies in customer interface and backend activities, including the adoption of self-serving technologies. This study aims to analyze the existing practices and challenges and establish a research agenda for the implementation of generative artificial intelligence (AI) (such as ChatGPT) and similar tools in the hospitality and tourism industry.

Design/methodology/approach

This study analyzes the existing literature and practices. This study draws upon these practices to outline a novel research agenda for scholars and practitioners working in this domain.

Findings

The integration of generative AI technologies, such as ChatGPT, will have a transformational impact on the hospitality and tourism industry. This study highlights the potential challenges of implementing such technologies from the perspectives of companies, customers and regulators.

Research limitations/implications

This study serves as a reference material for those who are planning to use generative AI tools like ChatGPT in their hospitality and tourism businesses. This study also highlights potential pitfalls that ChatGPT-enabled systems may encounter during service delivery processes.

Originality/value

This study is a pioneering work that assesses the applications of ChatGPT in the hospitality and tourism industry. This study highlights the potential and challenges in implementing ChatGPT within the hospitality and tourism industry.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 1
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 30 May 2023

Peter Fernandez

The purpose of this study is to provide a series of observations to help information professionals understand and anticipate the future developments.

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Abstract

Purpose

The purpose of this study is to provide a series of observations to help information professionals understand and anticipate the future developments.

Design/methodology/approach

This column delves into artificial intelligence (AI)-powered search and its implications for the open Web to show how multifaceted the impact of generative text AI might be in a single arena.

Findings

This framework includes the following observations: future applications are unpredictable, interdependent and will require flexibility, AI’s ability to create the feeling of intelligence combined with the power of language are key to its future; the technology is not neutral, it has biases and significant limitations; its widespread adoption will come with trade-offs that matter; and that libraries should develop a positive vision for how to use it.

Originality/value

For libraries to serve their patrons or embody their values, they must be prepared to grapple with a rapidly evolving technology by understanding the technologies possibilities, what makes it compelling, as well as its limitations and dangers.

Details

Library Hi Tech News, vol. 40 no. 5
Type: Research Article
ISSN: 0741-9058

Keywords

Content available

Abstract

Details

Journal of Small Business and Enterprise Development, vol. 30 no. 5
Type: Research Article
ISSN: 1462-6004

Open Access
Article
Publication date: 4 July 2023

Paavo Ritala, Mika Ruokonen and Laavanya Ramaul

This paper aims to demonstrate how the new generative artificial intelligence (AI) tool ChatGPT changes knowledge work for individuals and what are the implications of this change…

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Abstract

Purpose

This paper aims to demonstrate how the new generative artificial intelligence (AI) tool ChatGPT changes knowledge work for individuals and what are the implications of this change for companies.

Design/methodology/approach

Based on 22 interviews from informants across different industries, the authors conducted an inductive analysis on the use and utility of ChatGPT in knowledge work. Based on this initial analysis, they discovered different ways in which ChatGPT either augments human agency, makes it redundant or lacks capability in that regard.

Findings

The authors develop a 2 × 2 framework of algorithmic assistance, which demonstrates four ways in which ChatGPT (and generative AI in general) interacts with knowledge workers, depending on the usefulness of ChatGPT in particular tasks and the type of the task (routine vs creative).

Practical implications

Based on the insights from the interviews, the authors propose a set of actionable questions for individual knowledge workers and companies from four viewpoints: skills and capabilities; team structure and workflow coordination; culture and mindset; and business model innovation.

Originality/value

To the best of the authors’ knowledge, this study is among the first to identify and analyze the use of ChatGPT by knowledge workers across different industries.

Details

Journal of Business Strategy, vol. 45 no. 3
Type: Research Article
ISSN: 0275-6668

Keywords

Open Access
Article
Publication date: 28 August 2023

Jonathan Passmore and David Tee

This study aimed to evaluate the potential of artificial intelligence (AI) as a tool for knowledge synthesis, the production of written content and the delivery of coaching…

2000

Abstract

Purpose

This study aimed to evaluate the potential of artificial intelligence (AI) as a tool for knowledge synthesis, the production of written content and the delivery of coaching conversations.

Design/methodology/approach

The research employed the use of experts to evaluate the outputs from ChatGPT's AI tool in blind tests to review the accuracy and value of outcomes for written content and for coaching conversations.

Findings

The results from these tasks indicate that there is a significant gap between comparative search tools such as Google Scholar, specialist online discovery tools (EBSCO and PsycNet) and GPT-4's performance. GPT-4 lacks the accuracy and detail which can be found through other tools, although the material produced has strong face validity. It argues organisations, academic institutions and training providers should put in place policies regarding the use of such tools, and professional bodies should amend ethical codes of practice to reduce the risks of false claims being used in published work.

Originality/value

This is the first research paper to evaluate the current potential of generative AI tools for research, knowledge curation and coaching conversations.

Details

Journal of Work-Applied Management, vol. 16 no. 1
Type: Research Article
ISSN: 2205-2062

Keywords

Article
Publication date: 25 December 2023

Bernd Schmitt

This commentary discusses the value of generative artificial intelligence (AI) for qualitative research in phygital settings to understand the customer experience.

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Abstract

Purpose

This commentary discusses the value of generative artificial intelligence (AI) for qualitative research in phygital settings to understand the customer experience.

Design/methodology/approach

The critical and logical analysis is based on current knowledge of generative AI.

Findings

Generative AI seems very useful for qualitative research in phygital settings to understand the customer experience and should be used in qualitative research projects. Generative AI can provide much-needed validation of the subjective nature of qualitative research and can also generate insights beyond human intuition.

Research limitations/implications

The study is based on current technology, which changes fast. In the future, the skills of qualitative researchers may become outdated, relegating them to the role of prompt engineers.

Practical implications

Technology, and especially generative AI, will be a key tool for practitioners as they conduct practical research.

Social implications

Qualitative researchers should overcome potential anti-technology speciesism and embrace the potential of generative AI.

Originality/value

This commentary provides insights into the role of generative AI for qualitative research in phygital settings.

Details

Qualitative Market Research: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1352-2752

Keywords

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