“Human Ability Beats Artificial Intelligence in Accounting Problem Solving, BYU Study Finds”

JAKARTA – Research conducted by Brigham Young University (BYU) found an interesting fact that humans are far better at solving accounting problems than OpenAI’s artificial intelligence, namely ChatGPT . In research published in the journal Issues in Accounting Education, it was found that the average student who was required to complete accounting questions managed to answer well at 76.7 percent.

This achievement is even higher than the results achieved by ChatGPT. When solving questions accountancy ChatGPT only gets an average gain of 47.4 percent.

It’s just that according to them what is obtained by ChatGPT is already very impressive. “They believe that the results of ChatGPT will actually be a step towards changing accounting learning methods in the future to get better results,” said HT Tech.

Meanwhile, BYU’s official website said that in their research they included the newest ChatGPT, namely ChatGPT-4. According to them, the accounting questions were the result of input from 327 researchers in 186 educational institutions from 14 countries.

From there, there are 25,181 accounting questions that must be completed by ChatGPT and students majoring in accounting at BYU. The questions cover accounting information systems (AIS), auditing, financial accounting, managerial accounting and taxes, all of which have varying levels of difficulty.

David Wood, Professor of Accounting from BYU said that this result is actually a new perspective for the public regarding the use of artificial intelligence. According to him, artificial intelligence is used not to cheat but for a better learning process.

The mistakes that ChatGPT made in accounting matters actually became an experience for them to understand the solutions needed by the community.

“We are trying to focus on what we can do with this technology. We are working to improve the teaching process for faculty and the learning process for students,” he explained.

Melissa Larson, who is also a Professor of Accounting from BYU, said that what ChatGPT actually produces in terms of accounting is still less than the potential that exists. He understands the result is an iceberg phenomenon because over time artificial intelligence will become even more sophisticated.

(wsb)