The latest AI chatbot “GPT-4” from OpenAI will also take over company accounting in the future. OpenAI asserts that it passed the relevant exam with high scores. Still, the software is inferior to students against whom Brigham Young University (BYU) and 186 other universities pitted it against.
Students noticeably better
The questions concerned accounting information systems (AIS), auditing, financial accounting, controlling and taxes. They differed in level of difficulty and type (true/false, multiple choice, short answer). Students achieved an overall average of 76.7 percent, compared to 47.4 percent for ChatGPT. ChatGPT performed better than the student average in 11.3 percent of questions - particularly well in the areas of AIS and auditing. The bot performed worse in tax, financial and management assessments.
The bot performed better than the students on questions that required a true or false answer and multiple-choice questions, but had massive problems on short-answer questions. In general, high-level questions for ChatGPT were more difficult to answer. In fact, ChatGPT sometimes provided authoritative written descriptions for incorrect answers or answered the same question in different ways.
Fantasized “facts”
“It’s not perfect; you can't use the software for everything. “Trying to learn with ChatGPT alone is likely to fail,” says Jessica Wood, who has just started her studies at BYU. ChatGPT sometimes makes up supposed facts, it is said.
“When this technology first came out, everyone was worried that students would use it to cheat,” said lead study author David Wood. “But there have always been opportunities to cheat. So we’re trying to focus on what we can do now with this technology that we couldn’t do before to improve the teaching process for faculty and the learning process for students.”
Source:
Press portal
This might also be of interest: AI tools fuel attempted fraud
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