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Der Beitrag erörtert Spannungsfelder, die sich aus der fortwährenden digitalen Transformation der Gesellschaft und dem „ChatGPT-Schock" derzeit neu formieren. Anhand des Beispiels der Erschließung handschriftlicher Dokumente werden diese Felder analysiert und es wird versucht, die verschiedenen sich ändernden Rollen und Verständnisse auszuloten. Dies umfasst die Anteilseigner aus Bibliothek als traditionellem Informationsdienstleister, Plattformbetreiber als Mediatoren, Wissenschaft wie auch Gesellschaft, wobei sich die Technik zunehmend vom passiven Werkzeug zum handelnden Akteur wandelt. Aus diesen Überlegungen heraus wird eine Zukunftsperspektive einer prozess-orientierten Wissensschaffung abgeleitet, zu der alle genannten Akteure als „Co-Produzenten" beitragen. The paper discusses fields of tension that are currently reshaping themselves from the ongoing digital transformation of society and the "ChatGPT shock". Using the example of manuscript exploration, these fields are analysed, and an attempt is made to explore the various changing roles and understandings. This includes the stakeholders from library as traditional information service provider, platform operators as mediators, academia as well as society, where technology is increasingly changing from a passive tool to an acting participant. Based on these considerations, a future perspective of process-oriented knowledge creation is derived, to which all the actors contribute as "co-producers". [ABSTRACT FROM AUTHOR]

It is claimed that ChatGPT, developed by OpenAI, an artificial intelligence research company based in the United States (USA), is the most important product of artificial intelligence technologies in recent years. This Large Language Model (LLM), which has the ability to answer questions and create explanatory texts using the data obtained from a large data set, is expected to increase efficiency in the field of accounting, as it does in many areas. On the other hand, there are questions about how ChatGPT will contribute to accounting business and processes. In this study, which was written based on these question marks, it was aimed to test the competence of ChatGPT in basic accounting subjects. In accordance with this purpose; Basic questions prepared on financial accounting, cost-management accounting and auditing were directed to the model and evaluations were made within the framework of the answers given. In line with the findings of the study, it is possible to say that ChatGPT will find significant application opportunities in the field of accounting in the coming years. However, it should be noted that the model has features that need improvement in accounting practices. For all that, it is estimated that the new versions that will be developed with some improvements in the near future will produce very successful works, especially in preaccounting issues. In the study, it has been concluded that although ChatGPT cannot undertake the tasks within the scope of accounting business and processes alone, it will play an important role in increasing the productivity of practitioners as an auxiliary element. [ABSTRACT FROM AUTHOR]