{"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\/nb\/2023\/10\/chatgpts-accounting-skills-are-put-to-the-test\/","title":{"rendered":"ChatGPTs regnskapskunnskaper settes p\u00e5 pr\u00f8ve"},"content":{"rendered":"

ChatGPT har bevist sin tverrfaglige kapasitet i nyere tid, men matematikkferdighetene er fortsatt akillesh\u00e6len.\u00a0<\/b><\/p>\n

GPT-4-modellen har best\u00e5tt eksamener p\u00e5 medisinstudiet, juristeksamen og til og med en MBA-test fra Wharton School ved University of Pennsylvania. Resultatene p\u00e5 advokateksamen (en juridisk eksamen i USA) n\u00e5dde 90. persentil.\u00a0<\/span><\/p>\n

En <\/span>stor studie<\/span><\/a> fant at ChatGPT slo mennesker i ni av 32 fors\u00f8k. Beundringsverdig, men p\u00e5 ingen m\u00e5te verdensledende.\u00a0<\/span><\/p>\n

A <\/span>fersk unders\u00f8kelse<\/span><\/a> ledet av David Wood, professor i regnskap ved Brigham Young University, stilte sp\u00f8rsm\u00e5l ved modellens ferdigheter p\u00e5 regnskapsomr\u00e5det og avsl\u00f8rte en skrikende mangel p\u00e5 ytelse.\u00a0<\/span><\/p>\n

For mange virker dette kontraintuitivt. AI - et matematisk system - er vel utmerket til \u00e5 l\u00f8se matematiske problemer?\u00a0<\/span><\/p>\n

Slik er det ikke i dag. Mange brukere har rapportert at store spr\u00e5kmodeller (LLM-er) sliter med grunnleggende matematiske funksjoner. Logiske problemer lider ogs\u00e5 under dette - ChatGPT blir lett tatt p\u00e5 senga n\u00e5r modellen ikke systematisk kan finne det riktige svaret.\u00a0<\/span><\/p>\n

Professor Wood tok en unik tiln\u00e6rming til studien ved \u00e5 kontakte forskere p\u00e5 sosiale medier for \u00e5 f\u00e5 dem til \u00e5 delta. Responsen var overveldende, og 327 medforfattere fra 186 utdanningsinstitusjoner i 14 land deltok. De er alle oppf\u00f8rt som forfattere av studien.\u00a0<\/span><\/p>\n

\"AI-forfattere\"
Muligens det st\u00f8rste antallet forfattere som noensinne er oppf\u00f8rt for en fagfellevurdert studie? Kilde: American Accounting Association<\/a>.<\/figcaption><\/figure>\n

Denne tiln\u00e6rmingen resulterte i over 27 000 regnskapseksamenssp\u00f8rsm\u00e5l fra ulike domener og vanskelighetsgrader som ble stilt til ChatGPT.<\/span><\/p>\n

Til tross for variasjonen i oppgavetyper, som dekket emner fra finansregnskap til revisjon og ledelsesregnskap til skatt, var resultatene utvetydige. ChatGPT oppn\u00e5dde 47,4% - betydelig lavere enn gjennomsnittsscoren p\u00e5 76,7% som ble oppn\u00e5dd av menneskelige studenter.\u00a0<\/span><\/p>\n

AI viste en viss kompetanse innen revisjon, men led under utfordringer knyttet til skatt, finans og ledelsesregnskap.<\/span><\/p>\n

For \u00e5 bekjempe deres d\u00e5rlige matteferdigheter, <\/span>LLM-er som Google Bard<\/span><\/a> kartlegge matematiske sp\u00f8rsm\u00e5l til kj\u00f8rbar kode og behandle den numerisk i stedet for som spr\u00e5k, men heller ikke dette er helt p\u00e5litelig.\u00a0<\/span><\/p>\n

\"Da denne teknologien f\u00f8rst kom p\u00e5 markedet, var alle bekymret for at studentene n\u00e5 kunne bruke den til \u00e5 jukse\", sier professor Wood.\u00a0<\/span><\/p>\n

\"Men mulighetene til \u00e5 jukse har alltid eksistert. S\u00e5 for oss pr\u00f8ver vi \u00e5 fokusere p\u00e5 hva vi kan gj\u00f8re med denne teknologien n\u00e5, som vi ikke kunne gj\u00f8re f\u00f8r, for \u00e5 forbedre undervisningsprosessen for fakultetet og l\u00e6ringsprosessen for studentene. Det var en \u00f8ye\u00e5pner \u00e5 teste det ut.\"<\/span><\/p>\n

S\u00e5 kanskje du b\u00f8r holde deg til en kalkulator neste gang du skal gj\u00f8re opp \u00f8konomien eller regne ut skatten du skal betale, i stedet for \u00e5 stole p\u00e5 ChatGPT. <\/span><\/p>","protected":false},"excerpt":{"rendered":"

ChatGPT har bevist sin tverrfaglige ytelse i nyere tid, men matteferdigheter er fortsatt akillesh\u00e6len. GPT-4-modellen har erobret eksamener p\u00e5 medisinstudiet, advokateksamen p\u00e5 jusstudiet og til og med taklet en MBA-test fra Wharton School ved University of Pennsylvania. Resultatene p\u00e5 advokateksamen (en juridisk eksamen i USA) n\u00e5dde 90. persentil. En stor studie viste at ChatGPT slo mennesker i ni av 32 fag. Beundringsverdig, men p\u00e5 ingen m\u00e5te verdensledende. En fersk studie ledet av David Wood, professor i regnskap ved Brigham Young University, stilte sp\u00f8rsm\u00e5l ved modellens ferdigheter p\u00e5 omr\u00e5det<\/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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