The use of digitalization and artificial intelligence has been increasing rapidly in recent years, and the significance of research in this field has grown in parallel with successful studies and applications. Accounting professionals have historically carried out their activities through traditional methods; however, since the second half of the 20th century, particularly with the expansion of the internet and technological progress, this situation has undergone a profound transformation. As a result, many accounting processes have shifted to digital platforms. Therefore, limiting accounting education solely to classical practices and theories is no longer sufficient; it must also be updated by incorporating technological innovations in line with contemporary requirements. In other words, the digital transformation experienced in the profession must be regarded as a central component of accounting education. Otherwise, accounting education may fall short in meeting the expectations of the business world and the needs of professionals.

The primary purpose of this study is to examine the accounting knowledge level of ChatGPT—developed by OpenAI, a U.S.-based artificial intelligence research company, and considered one of the most remarkable technological tools of recent years—and to evaluate its responses. For this purpose, several cases related to International Accounting Standards were directed to ChatGPT, and its answers were analyzed. In the application, ChatGPT version 3.5, released in 2022 and offering free access, was employed. The research seeks to address the following question: “Would ChatGPT be successful if it were subjected to an examination on International Accounting Standards?”

It is anticipated that the findings of this study will contribute to the ongoing debate concerning the role of artificial intelligence in accounting education