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Leveraging the Potential of Chat Generative Pre-Trained Transformer in Pedagogical Applications of Accounting Education in Tertiary Institutions in Nigeria

Alfred-Jaja Stella Wellignton-Igonibo

Abstract

As digital technologies increasingly redefine teaching and learning practices, artificial intelligence tools such as Chat Generative Pre-Trained Transformer (ChatGPT) have emerged as pivotal innovations capable of transforming pedagogy. By leveraging advanced natural language processing, ChatGPT enables interactive, personalized, and responsive learning experiences, making it particularly relevant in disciplines like accounting education where both conceptual understanding and practical application are essential. This paper examines leveraging the potential of Chat Generative Pre-Trained Transformer in pedagogical applications in Accounting Education in tertiary institutions Nigerian. The study addresses the emergence of ChatGPT, concept of pedagogy, pedagogical value of ChatGPT, teaching and learning challenges in accounting education, pedagogical applications of ChatGPT in accounting education and maintaining ethical pedagogy in accounting education. It recommends targeted capacity building for lecturers, development of AI-aligned curriculum guidelines, institutional regulation of AI-supported assessments, and structured integration of ChatGPT to support learner engagement, conceptual mastery, and digital competence.

Keywords

Chat generative pre-trained transformerpedagogical applicationsaccounting

References

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