Keywords: Digital assistant
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Journal Articles
International Journal of Accounting and Information Management (2026) 34 (2): 330–361.
Published: 26 September 2025
... potential and limits in accounting judgment, implying research needs for task delegation and the integration of frameworks. Practical implications While ChatGPT demonstrates potential as a digital assistant for specific tasks (with an accuracy up to 77%), expert oversight remains critical to ensure...
Includes: Supplementary data

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