Last month, OpenAI launched its newest AI chatbot product, GPT-4. According to the folks at OpenAI, the bot, which uses machine learning to generate natural language text, passed the bar exam with a score in the 90th percentile, passed 13 of 15 AP exams, and got a nearly perfect score on the GRE Verbal test.
Inquiring minds at Brigham Young University and 186 other universities wanted to know how OpenAI's tech would fare on accounting exams. So, they put the original version, ChatGPT, to the test. Their research is described inThe researchers say that while it still has work to do in the realm of accounting, it's a game changer that will change the way everyone teaches and learns—for the better.
Although ChatGPT's performance was impressive, the students performed better. Students scored an overall average of 76.7%, compared to ChatGPT's score of 47.4%. On a 11.3% of questions, ChatGPT scored higher than theaverage, doing particularly well on AIS and auditing. But the AI bot did worse on tax, financial, and managerial assessments, possibly because ChatGPT struggled with the mathematical processes required for the latter type.
"It's not perfect; you're not going to be using it for everything," said Jessica Wood, currently a freshman at BYU."Trying to learn solely by using ChatGPT is a fool's errand."ChatGPT doesn't always recognize when it is doing math and makes nonsensical errors such as adding two numbers in a subtraction problem, or dividing numbers incorrectly.
ChatGPT sometimes makes up facts. For example, when providing a reference, it generates a real-looking reference that is completely fabricated. The work and sometimes the authors do not even exist.
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