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The objective of this study is to analyze perceptions of academic dishonesty in the use of ChatGPT among undergraduate Accounting students and professors. The research is characterized as descriptive and quantitative, and data were collected through a questionnaire adapted from Fróes and Silva (2022). The results indicate that there is no significant difference between students’ and professors’ perceptions of academic dishonesty regarding the use of the ChatGPT tool in undergraduate Accounting programs in Brazil. Differences in perception between professors and students were concentrated in cases of dishonesty and gray-area situations.
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