ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.

Data analytics is receiving increasing emphasis in accounting programs. This emphasis has emerged from both practitioners and accrediting bodies. In April 2018, the Association to Advance Collegiate Schools of Business (AACSB) International released Standard A5, which calls for a more holistic approach to teaching and incorporating data analytics into accounting programs. Specifically, accounting programs are required to focus on students' agility and adaptability as they relate to changes and disruptions in technology. Such characteristics present challenges and opportunities for accounting educators when developing and assessing data analytics in accounting programs. In this paper, we propose using a combination of practitioner involvement and measurements from the psychology literature to create a continuous holistic approach to course assessment and improvement. Specifically, utilizing proxies for adaptability and agility, we propose a methodology for measuring changes in students' agility and adaptability throughout a semester.

This article illustrates techniques that can help instructors overcome the challenges of a much overlooked teaching element—that of using examples while teaching management in a multicultural classroom filled with both domestic and international students. We provide suggestions for steps that instructors can take to improve their content delivery for an international classroom without compromising their current use of pedagogical tools such as examples, storytelling, and active learning exercises.

Arguably, data analytics is the “hot topic” for both accounting programs and Colleges of Business. Firms and advisory boards are requesting increased incorporation of data analytics into accounting programs. Furthermore, the Association to Advance Collegiate Schools of Business (AACSB) International Standard A5 requires accounting programs to focus on agility and adaptability when incorporating data analytics into the accounting program. In this paper, we propose a framework for balancing industry needs and Standard A5 that incorporates accounting-specific data analytics and satisfies existing course learning objectives. This framework was developed through the creation of a stand-alone Data Analytics in Accounting course. Our framework emphasizes students moving from more structured manual calculations to less structured analysis using Excel, and then to more unstructured analysis using specialized accounting-specific data analytics software. Additionally, we provide specific examples of how this framework can be applied to multiple accounting courses.

In the modern era of social media, users frequently promote their acts of generosity. Included in these acts of generosity are tips to restaurant servers that exceed customary amounts. Due to the extraordinary amounts of the transfers, the proper tax treatment as a “gift” or a “tip” is called into question. In Commissioner v. Duberstein, the Supreme Court addressed gifts versus taxable transfers but did not provide a clear test for taxpayers. In the sixty years since Duberstein, Congress has yet to address the call of Duberstein to create an appropriate test for gift treatment. In this paper, we analyze prior law on gifts and tips. Next, we apply the law to scenarios based on current events. Finally, we recommend that Congress address transfers where the appropriate treatment as a "gift" or a "tip" is in question.