TFL Vsebine / Revija SIR*IUS

Guidelines from accounting and auditing journals on the use of artificial intelligence in scholarly writing

Pripomočki umetne inteligence (kot transformativne tehnologije) ustvarjajo mnogo priložnosti, hkrati pa nosijo tudi tveganja in ustvarjajo grožnje za pisce besedil. V prispevku obravnavamo smernice več založnikov revij s področja računovodstva in revizije glede uporabe umetne inteligence (in pripomočkov, podprtih s tehnologijo umetne inteligence) pri pisanju. V skupnosti se na splošno pričakuje, da je avtorstvo pisnega dela pri osebi (avtorju), ki je primarno vir za vsebino oziroma besedilo dela, razen kadar je besedilo ustrezno citirano. Založniki oziroma njihova uredništva so se odzvali na pojav pripomočkov umetne inteligence, tako da avtor pri pripravi pisnega dela lahko uporabi umetno inteligenco kot dopolnilo v procesu pisanja pisnega dela, pri čemer pa mora razkriti njeno uporabo. Kadar jo avtor uporabi, mora imeti nadzor nad njeno uporabo in njenimi rezultati, mora jo uporabljati odgovorno in skrbno preveriti njene rezultate. Če namerava rezultate umetne inteligence uporabiti v pisnem delu, jih po potrebi tudi popravi, saj ima umetna inteligenca možne omejitve. Ponudi namreč rezultate, ki so nepravilni, nepopolni, pristranski ali posegajo v avtorske pravice tretjih oseb. Avtor je odgovoren za celotno vsebino pisnega dela. Pri pripravi tega mora spoštovati etične standarde in uredniške smernice. Na podlagi opravljene analize je v prispevku podan napotek piscem (avtorjem) glede uporabe umetne inteligence pri pisanju.

Artificial intelligence tools (as transformative technology) create many opportunities, but they also carry risks and pose threats to writers (authors). This paper analyses the guidelines of several accounting and auditing journal publishers regarding the use of artificial intelligence (and tools supported by artificial intelligence technology) in scholarly writing. The overall expectation of the community is that the authorship of a manuscript (or any other work) lies with the author, who is the primary source of its content (and text), except when the text is appropriately cited. Publishers and their editorial offices have responded to the emergence of artificial intelligence tools by allowing authors to use artificial intelligence as a supplement in the writing process, but they must disclose its use. When using it, the author must oversee the use of artificial intelligence and its results, use it responsibly, and carefully review its results. When intending to use the results of artificial intelligence in a manuscript, the results should be edited if necessary, as artificial intelligence has potential limitations that may generate results that are incorrect, incomplete, biased, and infringe third-party rights. The authors are responsible for the entire content of the manuscript. In preparing it, they must comply with ethical standards and editorial guidelines. Based on our analysis, we present a guideline to writers (authors) regarding the use of artificial intelligence in scholarly writing.