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Effective learning of tax regulations using different chatbot techniques
Indexado
Scopus SCOPUS_ID:85096740301
DOI 10.25046/AJ050652
Año 2020
Tipo

Citas Totales

Autores Afiliación Chile

Instituciones Chile

% Participación
Internacional

Autores
Afiliación Extranjera

Instituciones
Extranjeras


Abstract



Teaching tax-related regulations have always been a challenge due to the inclusion of external variables that hinder the learning process, such as the high complexity of tax systems and legislation variability. Universities have sought different alternatives to support the teaching process both outside and inside the classroom, ranging from recreational activities to active learning. This article will show the experience resulting from using a chatbot to support learning in accounting students for the teaching of tax regulations related to the Chilean tax system, comparing two types of tools, on the one hand, a free conversation chatbot using natural language processing versus a rule-based chatbot driven by a decision tree. The experimentation process was carried out with 50 higher education students, divided into an experimental group and a control group, in two different courses. The results obtained demonstrated in both cases greater effectiveness of the use of the chatbot in learning the tax matter, both in the free conversation chatbot where the experimental group obtained a 15.7% improvement versus the control group that obtained a 1.05% improvement, as in the chatbot that applied decision tree where the experimental group obtained a 32% improvement versus the control group with 5.2%. Considering the complexity of the content in tax matters and the little innovation in the existing teaching subjects in the area and that the students improve learning using both chatbot tools compared to other learning techniques, is considered a relevant contribution to teaching innovation.

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Disciplinas de Investigación



WOS
Sin Disciplinas
Scopus
Management Of Technology And Innovation
Physics And Astronomy (Miscellaneous)
Engineering (Miscellaneous)
SciELO
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Publicaciones WoS (Ediciones: ISSHP, ISTP, AHCI, SSCI, SCI), Scopus, SciELO Chile.

Colaboración Institucional



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Autores - Afiliación



Ord. Autor Género Institución - País
1 Mellado-Silva, Rafael Hombre Pontificia Universidad Católica de Valparaíso - Chile
2 Faúndez-Ugalde, Antonio Hombre Pontificia Universidad Católica de Valparaíso - Chile
3 Blanco-Lobos, María Mujer Pontificia Universidad Católica de Valparaíso - Chile

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Financiamiento



Fuente
Sin Información

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Agradecimientos



Agradecimiento
Tom?s Vidal Maul?n, Xavier Diaz and Roberto Rojas: PUCV Research Assistants. Rafael Mellado-Silva is a beneficiary of the INF-PUCV doctoral scholarship.

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