Authors
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, NJ 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 JL 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 Kim, Brian D Knox, Gregory Kogan, Amr Kotb, Ronja Krane, Joleen Kremin, Kimberly S Krieg, Jonathan Kugel, Ellen M Kulset, Chamara Kuruppu
Publication date
2023/11/1
Journal
Issues in Accounting Education
Volume
38
Issue
4
Pages
81-108
Publisher
American Accounting Association
Description
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 …
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DA Wood, MP Achhpilia, MT Adams, S Aghazadeh… - Issues in Accounting Education, 2023