14th June 2024
Researchers found that college students carried out higher than ChatGPT, the chatbot product of OpenAI, in accounting exams. Nonetheless, the researchers praised ChatGPT’s outstanding efficiency and highlighted its potential as a revolutionary device that may remodel the way in which folks train and study.

In a examine carried out by Brigham Younger College and 186 different universities, the researchers aimed to guage the efficiency of OpenAI’s expertise in accounting exams. Their findings have been lately revealed within the journal Points in Accounting Training. The outcomes confirmed that the scholars obtained a median rating of 76.7 per cent, whereas ChatGPT scored 47.four per cent.

In accordance with the examine, ChatGPT scored larger than the scholar common in 11.three per cent of the questions, notably in accounting info programs (AIS) and auditing. Nevertheless, the bot struggled with tax, monetary, and managerial assessments, which the researchers counsel could also be resulting from its issue with the required mathematical processes.

The AI bot makes use of machine studying to supply pure language textual content and carried out higher on true/false questions (68.7 per cent right) and multiple-choice questions (59.5 per cent), however had decrease accuracy on short-answer questions (starting from 28.7 per cent to 39.1 per cent).

Researchers additional famous that ChatGPT discovered it difficult to reply higher-order questions and generally supplied incorrect solutions with authoritative written explanations or answered the identical query in several methods.

David Wooden, a BYU accounting professor, recruited many professors to check ChatGPT’s talents towards college accounting college students. With the assistance of 327 co-authors from 186 establishments in 14 nations, they contributed over 25,000 classroom accounting examination questions.

Uncover the tales of your curiosity

The analysis used 2,268 textbook check financial institution questions from undergraduate BYU college students, protecting varied accounting subjects and query varieties.


Q1:Who developed ChatGPT?

Q2:Who’s the CEO of OpenAI?
Sam Altman

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