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Yatsenko, Dimitri |
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dc.contributor.author |
Yazzie, Courtney E |
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dc.contributor.author |
Young, Glen M |
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Zoet, Emily |
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dc.date.accessioned |
2023-09-05T02:53:37Z |
|
dc.date.available |
2023-09-05T02:53:37Z |
|
dc.date.issued |
2023-11-01 |
|
dc.identifier.citation |
(2023). Issues in Accounting Education, 1-28. |
|
dc.identifier.issn |
0739-3172 |
|
dc.identifier.uri |
https://hdl.handle.net/2292/65557 |
|
dc.description.abstract |
<jats:title>ABSTRACT</jats:title>
<jats:p>ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.</jats:p> |
|
dc.language |
en |
|
dc.publisher |
American Accounting Association |
|
dc.relation.ispartofseries |
Issues in Accounting Education |
|
dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
|
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
|
dc.subject |
3502 Banking, Finance and Investment |
|
dc.subject |
35 Commerce, Management, Tourism and Services |
|
dc.subject |
1302 Curriculum and Pedagogy |
|
dc.subject |
1501 Accounting, Auditing and Accountability |
|
dc.subject |
3501 Accounting, auditing and accountability |
|
dc.title |
The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions? |
|
dc.type |
Journal Article |
|
dc.identifier.doi |
10.2308/issues-2023-013 |
|
pubs.begin-page |
1 |
|
dc.date.updated |
2023-08-28T00:19:22Z |
|
dc.rights.holder |
Copyright: The authors |
en |
pubs.end-page |
28 |
|
pubs.publication-status |
Published online |
|
dc.rights.accessrights |
http://purl.org/eprint/accessRights/RetrictedAccess |
en |
pubs.elements-id |
959415 |
|
pubs.org-id |
Business and Economics |
|
pubs.org-id |
Accounting and Finance |
|
dc.identifier.eissn |
1558-7983 |
|
pubs.record-created-at-source-date |
2023-08-28 |
|
pubs.online-publication-date |
2023-04-18 |
|