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ChatGPT scores less than students in accounting exam; areas it did well in and once it failed

Accounting students are reportedly much more capable of answering exam questions correctly than the AI chatbot ChatGPT. This is the finding of a global study of educational institutions conducted by the American Accounting Association (AAA). The study evaluated Microsoft-backed ChatGPT’s performance on accounting-specific content. The report assessed ChatGPT by feeding it more than 25,000 assessment questions from 187 institutions around the world and cross-referencing the results with the performance of accounting students. The study has been published in the journal Issues in Accounting Education.

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