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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