The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
David A. Wood,Muskan P. Achhpilia,Mollie T. Adams,Sanaz Aghazadeh,Kazeem Akinyele,Mfon Akpan,Kristian D. Allee,Abigail M. Allen,Elizabeth D. Almer,Daniel Ames,Viktor Arity,Dereck Barr-Pulliam,K. Asli Basoglu,Andrew Belnap,Jeremiah W. Bentley,Terje Berg,Nathan R. Berglund,Erica Berry,Avishek Bhandari,Md Nazmul Hasan Bhuyan,Paul W. Black,Eva Blondeel,David Bond,Annika Bonrath,A. Faye Borthick,Erik S. Boyle,Marianne Bradford,Duane M. Brandon,Joseph F. Brazel,Bryan G. Brockbank,Marcus Burger,Dmitri Byzalov,James N. Cannon,Cecil Caro,Abraham H. Carr,Jack Cathey,Ryan Cating,Kimberly Charron,Stacy Chavez,Jason Chen,Jennifer C. Chen,Jennifer W. Chen,Christine Cheng,Xu Cheng,Brant E. Christensen,Kimberly Swanson Church,N. J. Cicone,Patience Constance,Lauren A. Cooper,Candice L. Correia,Joshua Coyne,W. Alec Cram,Asher Curtis,Ronald J. Daigle,Steve Dannemiller,Stephan A. Davenport,Gregory S. Dawson,Karen J. L. De Meyst,Scott Dell,Sebahattin Demirkan,Christine A. Denison,Hrishikesh Desai,Steven Desimone,Leah M. Diehl,Ruth Dimes,Bei Dong,Amy Donnelly,Adam du Pon,Huijue Kelly Duan,Ada Duffey,Ryan T. Dunn,Mary P. Durkin,Ann C. Dzuranin,Rachel M. Eberle,Matthew S. Ege,Dina El Mahdy,Adam Esplin,Marc Eulerich,Patricia Everaert,Nusrat Farah,Lauren Farish,Michael Favere-Marchesi,Dutch Fayard,Jessica R. Filosa,Melinda Ford,Diana R. Franz,Bachman P. Fulmer,Sarah Fulmer,Zhan Z. Furner,Sonia Gantman,Steve Garner,Jace Garrett,Xin Geng,Joanna Golden,William Goldman,Josue Gomez,Mark Gooley,Shawn P. Granitto,Karen Y. Green,Cindy L. Greenman,Gaurav Gupta,Ronald N. Guymon,Kevin Hale,Christopher J. Harper,S. Allen Hartt,Holly Hawk,Steven R. Hawkins,Erin M. Hawkins,David C. Hay,Rafael Heinzelmann,Cassy D. Henderson,Bradley E. Hendricks,William G. Heninger,Mary S. Hill,Nicole Holden,D. Kip Holderness,Travis P. Holt,Jeffrey L. Hoopes,Sheng-Feng Hsieh,Feiqi Huang,Hua-Wei Huang,Ting-Chiao Huang,Brian W. Huels,Kara Hunter,Patrick J. Hurley,Kerry Inger,Sharif Islam,Isaac Ison,Hussein Issa,Andrew B. Jackson,Scott C. Jackson,Diane J. Janvrin,Peggy D. Jimenez,Daniel Johanson,J. Scott Judd,Brett S. Kawada,Andrea Seaton Kelton,Sara Kern,Jon N. Kerr,Marsha B. Keune,Mindy (Hyo Jung) Kim,Brian D. Knox,Gregory Kogan,Amr Kotb,Ronja Krane,Joleen Kremin,Kimberly S. Krieg,Jonathan Kugel,Ellen M. Kulset,Chamara Kuruppu,Garrison Laduca,Barbara A. Lamberton,Melvin A. Lamboy-Ruiz,Bradley Lang,Stephannie A. Larocque,Melissa P. Larson,Bradley P. Lawson,James G. Lawson,Lorraine Lee,Margarita M. Lenk,Michelle Li-Kuehne,Jonathan Liljegren,Yi-Hung Lin,Wu-Po Liu,Zishang Liu,Brandon Lock,James H. Long,Tina Loraas,Suzanne Lowensohn,Thomas R. Loy,Hakim Lyngstadaas,Wim Maas,Jason E. Macgregor,Dag oivind Madsen,Carissa L. Malone,Maximilian Margolin,Mary E. Marshall,Rachel M. Martin,Colleen McClain Mpofu,Chris McCoy,Nicholas C. McGuigan,Dwayne N. McSwain,Michele D. Meckfessel,Mark J. Mellon,Olivia S. Melton,Julie M. Mercado,Steven Mitsuda,Kennedy Modugu,Stephen Moehrle,Amirali Moeini Chaghervand,Kevin Mof,Joon Seok Moon,Brigitte Muehlmann,Johnna Murray,Emmanuel S. Mwaungulu,Noah Myers,J. Conrad Naegle,Martin J. Ndicu,Aaron S. Nelson,Anh L. Nguyen,Thomas Niederkofler,Ehsan Nikbakht,Ann D. O'Brien,Kehinde M. Ogunade,Daniel O'Leary,Mitchell J. Oler,Derek K. Oler,Kari Joseph Olsen,John I. Otalor,Kyle W. Outlaw,Michael. E. Ozlanski,Jenny Parlier,Jeffrey S. Paterson,Christopher A. Pearson,Michael J. Petersen,Steven T. Petra,Matthew D. Pickard,Jeffrey Pickerd,Robert Pinsker,Catherine Plante,James M. Plec,Richard A. Price,Linda A. Quick,Jana Raedy,Robyn Raschke,Julie Ravenscraft,Vernon Richardson,Brett A. Rixom,John F. Robertson,Iyad Rock,Miles A. Romney,Andrea Rozario,Michael F. Ruff,Kathleen Rupley,Ali Saeedi,Aaron Saiewitz,Leigh W. Salzsieder,Sayan Sarkar,Michael Saulls,Tialei A. Scanlan,Tammie J. Schaefer,Daniel Schaupp,Gary P. Schneider,Andreas Seebeck,R. Drew Sellers,Samantha C. Seto,Romi-Lee Sevel,Yuxin Shan,Matthew G. Sherwood,Maggie Singorahardjo,Hanna Kristin Skaftadottir,Justyna Skomra,Jason L. Smith,Dallin O. Smith,James Smith,Mason C. Snow,Ryan D. Sommerfeldt,Kate B. Sorensen,Trevor L. Sorensen,Andrew C. Spieler,Matthew A. Stallings,Lesya Stallings,Alan Stancill,Jonathan D. Stanley,Chad M. Stefaniak,Nathaniel M. Stephens,Bryan W. Stewart,Theophanis C. Stratopoulos,Daniel A. Street,Meena Subedi,Scott L. Summers,Charlotte H. Sundkvist,Christina Synn,Amanuel Tadesse,Gregory P. Tapis,Kerri Tassin,Samantha Taylor,Mary Teal,Ryan Teeter,Meredith Tharapos,Jochen C. Theis,Jack Thomas,Kristen S. Thompson,Todd A. Thornock,Wendy Tietz,Anthony M. Travalent,Brad S. Trinkle,J. Mike Truelson,Michael C. Turner,Brandon Vagner,Hamid Vakilzadeh,Jesse van der Geest,Victor van Pelt,Scott D. Vandervelde,Jose Vega,Sandra Vera-Mun,Brigham Villanueva,Nishani Edirisinghe Vincent,Martin Wagener,Stephanie Walton,Rick C. Warne,Olena V. Watanabe,David Watson,Marcia Weidenmier Watson,Jill Weber,Thomas Weirich,Ashley N. West,Amanda L. Wilford,Aaron B. Wilson,Brian Winrow,Timothy Winrow,Tasia S. Winrow,Denise Wiseman,Annie L. Witte,Bryan D. Wood,Jessica Wood,Darryl Woolley,Nicole S. Wright,Juan Wu,Xiaomei (Grazia) Xiong,Dimitri Yatsenko,Courtney E. Yazzie,Glen M. Young,Chanyuan (Abigail) Zhang,Aleksandra B. Zimmerman,Emily Zoet
ISSUES IN ACCOUNTING EDUCATION（2023）
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摘要
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.
