Our friends at Wikipedia have this to say about one of the more common types of plaster:
Lime plaster is a mixture of calcium hydroxide and sand (or other inert fillers). Carbon dioxide in the atmosphere causes the plaster to set by transforming the calcium hydroxide into calcium carbonate (limestone). Whitewash is based on the same chemistry.
To make lime plaster, Limestone (calcium carbonate) is heated to produce quicklime (calcium oxide). Water is then added to produce slaked lime (calcium hydroxide), which is sold as a white powder. Additional water is added to form a paste prior to use. The paste may be stored in air tight containers. Once exposed to the atmosphere, the calcium hydroxide turns back into limestone, causing the plaster to set.
Lime plaster is used for true frescoes. Pigments, diluted in water, are applied to the still wet plaster. The pigments bind with the plaster as it sets.
There are several other types of plaster.
So, although there is a chemical cahnge when either dries, it is not equivalent to the true chemical process that happens when using catalysts of any kind, including resins. Called polymerisation, the process begins when catalysts are added to the resin system shortly before use to initiate the polymerisation reaction. The catalyst does not take part in the chemical reaction but simply activates the process. An accelerator is added to the catalysed resin to enable the reaction to proceed at workshop temperature and/or at a greater rate. Since accelerators have little influence on the resin in the absence of a catalyst they are sometimes added to the resin by the polyester manufacturer to create a �pre-accelerated� resin. (Source SP Systems)