The Use of Generative AI for Abstract Translation and Its Impact on Language Skills and Academic Integrity among Accounting Students

Abstract

This research examines accounting students' use of generative AI, particularly ChatGPT, for translating academic abstracts and its impact on their English proficiency and academic integrity. Using a qualitative descriptive approach, data were collected through in-depth interviews with 15 students, a Likert-scale questionnaire with 25 students, and a focus group discussion with 5 students at Politeknik Negeri Malang, then analysed thematically. Findings show that AI accelerates translation and enriches vocabulary and grammatical awareness when used reflectively, but some students exhibit dependency and uncertainty about ethical boundaries. Most students are aware of the need for transparency, yet the absence of institutional guidance leaves ethical limits unclear. The study concludes that generative AI can enrich linguistic competence and ethical awareness when used responsibly