BRAIN. Broad Research in Artificial Intelligence and Neuroscience
Volume: 17 | Issue: 1 | Paper number: 4.
Review of ChatGPT, an Artificial Intelligence-Based Robot, Creating a Case Study in the Context of Cost Accounting Course
Published March 19, 2026
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Abstract
In this study, ChatGPT was instructed to produce a case study aligned with the learning outcomes defined in the course information package for the cost accounting course , and subsequent prompts were developed based on the created case. The main research question of the study is to investigate the level of effectiveness and the pedagogical effects of using ChatGPT, an artificial intelligence–supported learning tools, in cost accounting education. The research followed a qualitative design grounded in a case study approach reflecting the learning process in the cost accounting course. Findings show that ChatGPT’s responses were effective, and future studies could broaden the research process. This study demonstrates how ChatGPT can be integrated into traditional cost accounting education and highlights the pedagogical potential of AI-supported case study design. The findings indicate that cost accounting education extends beyond numerical data to include critical thinking as well as ethical and empathetic dimensions.
Academic discipline and sub-disciplines:
Artificial Intelligence; Technology; Education
DOI: http://dx.doi.org/10.70594/brain/17.1/4
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