{"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\/it\/2023\/10\/chatgpts-accounting-skills-are-put-to-the-test\/","title":{"rendered":"Le competenze contabili di ChatGPT sono messe alla prova"},"content":{"rendered":"

Negli ultimi tempi il ChatGPT ha dimostrato di essere multidisciplinare, ma le competenze matematiche restano il suo tallone d'Achille.\u00a0<\/b><\/p>\n

Il modello GPT-4 ha superato gli esami della scuola di medicina, l'esame di abilitazione all'esercizio della professione forense e ha persino affrontato un test MBA della Wharton School dell'Universit\u00e0 della Pennsylvania. Le prestazioni all'esame di stato (un esame legale negli Stati Uniti) hanno raggiunto il 90\u00b0 percentile.\u00a0<\/span><\/p>\n

Uno <\/span>studio di grandi dimensioni<\/span><\/a> ha scoperto che il ChatGPT ha battuto gli esseri umani in nove dei 32 soggetti. Ammirevole, ma non certo da primato.\u00a0<\/span><\/p>\n

A <\/span>studio recente<\/span><\/a> guidato da David Wood, professore di contabilit\u00e0 presso la Brigham Young University, ha messo alla prova le capacit\u00e0 del modello nel campo della contabilit\u00e0 e ha rivelato un'evidente mancanza di prestazioni.\u00a0<\/span><\/p>\n

Per molti, questo sembra controintuitivo. Sicuramente l'IA - un sistema matematico - eccelle nei problemi matematici?\u00a0<\/span><\/p>\n

Attualmente non \u00e8 cos\u00ec. Numerosi utenti hanno segnalato che i modelli linguistici di grandi dimensioni (LLM) hanno difficolt\u00e0 con le funzioni matematiche di base. Anche i problemi di logica ne risentono: i rompicapo mettono facilmente in crisi ChatGPT perch\u00e9 il modello non \u00e8 in grado di determinare sistematicamente la risposta corretta.\u00a0<\/span><\/p>\n

Il professor Wood ha adottato un approccio unico allo studio, contattando i ricercatori sui social media per ottenere il coinvolgimento di tutti. La risposta \u00e8 stata travolgente, con la partecipazione di 327 coautori provenienti da 186 istituti di istruzione di 14 Paesi. Sono tutti elencati come autori dello studio.\u00a0<\/span><\/p>\n

\"Autori
Forse il maggior numero di autori mai elencati per uno studio peer-reviewed? Fonte: Associazione americana di contabilit\u00e0<\/a>.<\/figcaption><\/figure>\n

Questo approccio ha prodotto ben 27.000 domande di esame di contabilit\u00e0 di vari ambiti e livelli di difficolt\u00e0 che sono state poste a ChatGPT.<\/span><\/p>\n

Nonostante la variet\u00e0 dei tipi di domande, che coprono argomenti che vanno dalla contabilit\u00e0 finanziaria alla revisione contabile, dalla contabilit\u00e0 manageriale alla fiscalit\u00e0, i risultati sono stati inequivocabili. Il ChatGPT ha ottenuto un punteggio di 47,4%, notevolmente inferiore al punteggio medio di 76,7% ottenuto dagli studenti umani.\u00a0<\/span><\/p>\n

L'IA ha dimostrato una certa competenza nella revisione contabile, ma ha sofferto quando ha affrontato le sfide della contabilit\u00e0 fiscale, finanziaria e gestionale.<\/span><\/p>\n

Per combattere le loro scarse capacit\u00e0 matematiche, <\/span>Gli LLM come Google Bard<\/span><\/a> mappare le domande di tipo matematico in codice eseguibile ed elaborarlo numericamente piuttosto che come linguaggio, ma anche questo non \u00e8 del tutto affidabile.\u00a0<\/span><\/p>\n

Quando questa tecnologia \u00e8 stata introdotta, tutti erano preoccupati che gli studenti potessero usarla per imbrogliare\", ha commentato il professor Wood.\u00a0<\/span><\/p>\n

\"Ma le opportunit\u00e0 di imbrogliare sono sempre esistite. Quindi, per noi, stiamo cercando di concentrarci su ci\u00f2 che possiamo fare con questa tecnologia ora che non potevamo fare prima per migliorare il processo di insegnamento per i docenti e il processo di apprendimento per gli studenti. La prova \u00e8 stata illuminante\".<\/span><\/p>\n

Quindi, la prossima volta che dovete fare i conti o calcolare le tasse da pagare, non affidatevi a ChatGPT, ma a una calcolatrice. <\/span><\/p>","protected":false},"excerpt":{"rendered":"

ChatGPT ha dimostrato negli ultimi tempi le sue prestazioni multidisciplinari, ma le competenze matematiche rimangono il suo tallone d'Achille. Il modello GPT-4 ha superato gli esami della facolt\u00e0 di medicina, l'esame di abilitazione alla professione forense e ha persino affrontato un test MBA della Wharton School dell'Universit\u00e0 della Pennsylvania. Le prestazioni nell'esame di stato (un esame legale negli Stati Uniti) hanno raggiunto il 90\u00b0 percentile. Un ampio studio ha rilevato che i ChatGPT hanno battuto gli esseri umani in nove dei 32 soggetti. Ammirevole, ma non certo da primato. Un recente studio guidato da David Wood, professore di contabilit\u00e0 presso la Brigham Young University, ha messo alla prova le capacit\u00e0 del modello nel campo della contabilit\u00e0.<\/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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