{"id":6927,"date":"2023-10-30T19:39:19","date_gmt":"2023-10-30T19:39:19","guid":{"rendered":"https:\/\/dailyai.com\/?p=6927"},"modified":"2023-10-30T21:29:11","modified_gmt":"2023-10-30T21:29:11","slug":"chatgpts-accounting-skills-are-put-to-the-test","status":"publish","type":"post","link":"https:\/\/dailyai.com\/fr\/2023\/10\/chatgpts-accounting-skills-are-put-to-the-test\/","title":{"rendered":"Les comp\u00e9tences comptables du ChatGPT mises \u00e0 l'\u00e9preuve"},"content":{"rendered":"

Le ChatGPT a prouv\u00e9 ses performances multidisciplinaires ces derniers temps, mais les comp\u00e9tences en math\u00e9matiques restent son talon d'Achille.\u00a0<\/b><\/p>\n

Le mod\u00e8le GPT-4 a conquis les examens de l'\u00e9cole de m\u00e9decine, l'examen du barreau de l'\u00e9cole de droit et a m\u00eame affront\u00e9 un test de MBA de la Wharton School de l'Universit\u00e9 de Pennsylvanie. Les performances \u00e0 l'examen du barreau (un examen juridique aux \u00c9tats-Unis) ont atteint le 90e percentile.\u00a0<\/span><\/p>\n

Un <\/span>vaste \u00e9tude<\/span><\/a> a constat\u00e9 que le ChatGPT battait les humains dans neuf des 32 sujets. C'est admirable, mais c'est loin d'\u00eatre une r\u00e9ussite mondiale.\u00a0<\/span><\/p>\n

A <\/span>\u00e9tude r\u00e9cente<\/span><\/a> dirig\u00e9e par David Wood, professeur de comptabilit\u00e9 \u00e0 l'universit\u00e9 Brigham Young, a interrog\u00e9 les comp\u00e9tences du mod\u00e8le dans le domaine de la comptabilit\u00e9 et a r\u00e9v\u00e9l\u00e9 un manque flagrant de performance.\u00a0<\/span><\/p>\n

Pour beaucoup, cela semble contre-intuitif. L'IA - un syst\u00e8me math\u00e9matique - excelle-t-elle dans les probl\u00e8mes math\u00e9matiques ?\u00a0<\/span><\/p>\n

Actuellement, ce n'est pas le cas. De nombreux utilisateurs ont signal\u00e9 que les grands mod\u00e8les linguistiques (LLM) ont des difficult\u00e9s avec les fonctions math\u00e9matiques de base. Les probl\u00e8mes logiques en p\u00e2tissent \u00e9galement - les casse-t\u00eate prennent facilement ChatGPT en d\u00e9faut, car le mod\u00e8le ne peut pas syst\u00e9matiquement d\u00e9terminer la bonne r\u00e9ponse.\u00a0<\/span><\/p>\n

Le professeur Wood a adopt\u00e9 une approche unique pour l'\u00e9tude, en contactant des chercheurs sur les m\u00e9dias sociaux pour obtenir leur participation. La r\u00e9ponse a \u00e9t\u00e9 massive : 327 coauteurs de 186 \u00e9tablissements d'enseignement de 14 pays ont particip\u00e9 \u00e0 l'\u00e9tude. Ils figurent tous sur la liste des auteurs de l'\u00e9tude.\u00a0<\/span><\/p>\n

\"Les
Peut-\u00eatre le plus grand nombre d'auteurs jamais r\u00e9pertori\u00e9s pour une \u00e9tude \u00e9valu\u00e9e par des pairs ? Source : Association am\u00e9ricaine de comptabilit\u00e9<\/a>.<\/figcaption><\/figure>\n

Cette approche a permis de produire plus de 27 000 questions d'examen de comptabilit\u00e9 de diff\u00e9rents domaines et niveaux de difficult\u00e9 qui ont \u00e9t\u00e9 pos\u00e9es \u00e0 ChatGPT.<\/span><\/p>\n

Malgr\u00e9 la vari\u00e9t\u00e9 des types de questions, couvrant des sujets allant de la comptabilit\u00e9 financi\u00e8re \u00e0 l'audit et de la comptabilit\u00e9 manag\u00e9riale \u00e0 la fiscalit\u00e9, les r\u00e9sultats ont \u00e9t\u00e9 sans \u00e9quivoque. ChatGPT a obtenu un score de 47,4%, ce qui est nettement inf\u00e9rieur au score moyen de 76,7% obtenu par les \u00e9tudiants humains.\u00a0<\/span><\/p>\n

L'IA a fait preuve d'une certaine comp\u00e9tence en mati\u00e8re d'audit, mais a souffert lorsqu'il s'est agi de relever des d\u00e9fis en mati\u00e8re de fiscalit\u00e9, de finance et de comptabilit\u00e9 de gestion.<\/span><\/p>\n

Pour lutter contre leurs faibles comp\u00e9tences en math\u00e9matiques, <\/span>Les LLM comme Google Bard<\/span><\/a> transposer des questions de type math\u00e9matique en code ex\u00e9cutable et les traiter num\u00e9riquement plut\u00f4t que comme un langage, mais cela n'est pas totalement fiable non plus.\u00a0<\/span><\/p>\n

Selon le professeur Wood, \"lorsque cette technologie est apparue, tout le monde craignait que les \u00e9tudiants puissent l'utiliser pour tricher\".\u00a0<\/span><\/p>\n

\"Mais les possibilit\u00e9s de tricher ont toujours exist\u00e9. C'est pourquoi nous essayons de nous concentrer sur ce que nous pouvons faire avec cette technologie aujourd'hui et que nous ne pouvions pas faire avant, afin d'am\u00e9liorer le processus d'enseignement pour les professeurs et le processus d'apprentissage pour les \u00e9tudiants. Le tester nous a ouvert les yeux\".<\/span><\/p>\n

Alors, la prochaine fois que vous ferez le bilan de vos finances ou que vous calculerez le montant de vos imp\u00f4ts, utilisez une calculatrice plut\u00f4t que de vous fier \u00e0 ChatGPT. <\/span><\/p>","protected":false},"excerpt":{"rendered":"

ChatGPT a prouv\u00e9 ses performances multidisciplinaires ces derniers temps, mais les comp\u00e9tences en math\u00e9matiques restent son talon d'Achille. Le mod\u00e8le GPT-4 a conquis les examens de l'\u00e9cole de m\u00e9decine, l'examen du barreau de l'\u00e9cole de droit et s'est m\u00eame attaqu\u00e9 \u00e0 un test de MBA de la Wharton School de l'Universit\u00e9 de Pennsylvanie. Les performances \u00e0 l'examen du barreau (un examen juridique aux \u00c9tats-Unis) ont atteint le 90e percentile. Une \u00e9tude de grande envergure a r\u00e9v\u00e9l\u00e9 que le ChatGPT a battu les humains dans neuf sujets sur 32. C'est admirable, mais c'est loin d'\u00eatre une performance mondiale. Une \u00e9tude r\u00e9cente dirig\u00e9e par David Wood, professeur de comptabilit\u00e9 \u00e0 l'universit\u00e9 Brigham Young, s'est interrog\u00e9e sur les comp\u00e9tences du mod\u00e8le dans ce domaine<\/p>","protected":false},"author":2,"featured_media":6929,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[88],"tags":[115,93],"class_list":["post-6927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ethics","tag-chatgpt","tag-openai"],"yoast_head":"\nChatGPT's accounting skills are put to the test | DailyAI<\/title>\n<meta name=\"description\" content=\"ChatGPT has proven its multidisciplinary performance in recent times, but math skills remain its Achilles heel.\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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