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ChatGPT, a user-friendly and accessible AI tool, offers a revolutionary approach to academic learning. In spite of its benefits, the implementation of ChatGPT into university assignments presents possible risks for students. While extensive global research has studied these risks from students' perspectives, a notable gap exists in comprehending academics' standpoints, specifically, in Jordan. This study addresses this gap by conducting semi-structured interviews with 25 academics from various professional backgrounds in both public and private Jordanian universities. Thematic analysis revealed four key risks associated with ChatGPT integration: plagiarism and compromised originality; overdependency on technology; diminished critical thinking skills; and reduced overall assignment quality. The study suggests risk mitigation strategies, including using plagiarism detection software, implementing disciplinary measures upon discovering students resorting to ChatGPT for assignments, raising awareness about ChatGPT's advantages and risks, and establishing clear guidelines for usage within Jordanian academic institutions. Theoretical contributions encompass filling a literature gap by recognising risks from academics' perspectives in Jordan and providing deeper insights into their impact on student learning. Practically, the findings emphasise the need of applying guidelines to prevent ChatGPT misuse, thus, enhancing the learning and teaching environment. Recognising study limitations, for instance, context specificity and methodology, underlines the necessity for future research to explore diverse educational contexts and employ mixed methodologies for a more comprehensive understanding of ChatGPT's impacts on education in Jordan. [ABSTRACT FROM AUTHOR]

This research intends to demonstrate the potential integration of large language models (LLMs) in accounting practices in Jordan. It is a mixed methods study that employs semi-structured interviews and content analysis of published financial reports. A total of 13 semi-structured interviews are conducted with various accounting professionals, such as accountant, financial analyst, financial controller, auditor, tax consultant, and finance manager. In addition, the study includes a thorough content analysis of financial reports, which reveals a compelling pattern highlighting the distinct narrative content richness prevalent across financial, industrial, and service sectors. The results emphasize the need for sector-specific adaptation, suggesting a paradigm shift in financial reporting practices. This study represents the initial empirical exploration in Jordan. It serves as a bridge between theory and application, offering both theoretical insights and practical guidance for accounting professionals. Ultimately, the study envisions a future where LLMs significantly enrich financial reporting practices across diverse sectors. [ABSTRACT FROM AUTHOR]

Artificial intelligence models, like ChatGPT, have the potential to revolutionize higher education when implemented properly. This study aimed to investigate the factors influencing university students' attitudes and usage of ChatGPT in Arab countries. The survey instrument "TAME-ChatGPT" was administered to 2240 participants from Iraq, Kuwait, Egypt, Lebanon, and Jordan. Of those, 46.8% heard of ChatGPT, and 52.6% used it before the study. The results indicated that a positive attitude and usage of ChatGPT were determined by factors like ease of use, positive attitude towards technology, social influence, perceived usefulness, behavioral/cognitive influences, low perceived risks, and low anxiety. Confirmatory factor analysis indicated the adequacy of the "TAME-ChatGPT" constructs. Multivariate analysis demonstrated that the attitude towards ChatGPT usage was significantly influenced by country of residence, age, university type, and recent academic performance. This study validated "TAME-ChatGPT" as a useful tool for assessing ChatGPT adoption among university students. The successful integration of ChatGPT in higher education relies on the perceived ease of use, perceived usefulness, positive attitude towards technology, social influence, behavioral/cognitive elements, low anxiety, and minimal perceived risks. Policies for ChatGPT adoption in higher education should be tailored to individual contexts, considering the variations in student attitudes observed in this study. [ABSTRACT FROM AUTHOR]

This study aimed to examine the extent of community pharmacists' awareness of Chat Generative Pretraining Transformer (ChatGPT), their willingness to embark on this new development of artificial intelligence (AI) development, and barriers that face the incorporation of this nonconventional source of information into pharmacy practice. A cross-sectional study was conducted among community pharmacists in Jordanian cities between April 26, 2023, and May 10, 2023. Convenience and snowball sampling techniques were used to select study participants owing to resource and time constraints. The questionnaire was distributed by research assistants through popular social media platforms. Logistic regression analysis was used to assess predictors affecting their willingness to use this service in the future. A total of 221 community pharmacists participated in the current study (response rate was not calculated because opt-in recruitment strategies were used). Remarkably, nearly half of the pharmacists (n = 107, 48.4%) indicated a willingness to incorporate the ChatGPT into their pharmacy practice. Nearly half of the pharmacists (n = 105, 47.5%) demonstrated a high perceived benefit score for ChatGPT, whereas approximately 37% of pharmacists (n = 81) expressed a high concern score about ChatGPT. More than 70% of pharmacists believed that ChatGPT lacked the ability to use human judgment and make complicated ethical judgments in its responses (n = 168). Finally, logistics regression analysis showed that pharmacists who had previous experience in using ChatGPT were more willing to integrate ChatGPT in their pharmacy practice than those with no previous experience in using ChatGPT (odds ratio 2.312, P = 0.035). Although pharmacists show a willingness to incorporate ChatGPT into their practice, especially those with previous experience, there are major concerns. These mainly revolve around the tool's ability to make human-like judgments and ethical decisions. These findings are crucial for the future development and integration of AI tools in pharmacy practice. [ABSTRACT FROM AUTHOR]