{"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\/pt\/2023\/10\/chatgpts-accounting-skills-are-put-to-the-test\/","title":{"rendered":"Os conhecimentos de contabilidade da ChatGPT s\u00e3o postos \u00e0 prova"},"content":{"rendered":"

O ChatGPT provou o seu desempenho multidisciplinar nos \u00faltimos tempos, mas as compet\u00eancias matem\u00e1ticas continuam a ser o seu calcanhar de Aquiles.\u00a0<\/b><\/p>\n

O modelo GPT-4 venceu os exames da faculdade de medicina, o exame da ordem dos advogados e at\u00e9 enfrentou um teste de MBA da Wharton School da Universidade da Pensilv\u00e2nia. O desempenho no exame da Ordem dos Advogados (um exame jur\u00eddico nos EUA) atingiu o percentil 90.\u00a0<\/span><\/p>\n

Um <\/span>grande estudo<\/span><\/a> descobriram que o ChatGPT venceu os humanos em nove de 32 assuntos. Admir\u00e1vel, mas de forma alguma mundial.\u00a0<\/span><\/p>\n

A <\/span>estudo recente<\/span><\/a> liderado por David Wood, professor de Contabilidade na Universidade Brigham Young, questionou as compet\u00eancias do modelo no dom\u00ednio da contabilidade e revelou uma gritante falta de desempenho.\u00a0<\/span><\/p>\n

Para muitos, isto parece contra-intuitivo. A IA - um sistema matem\u00e1tico - \u00e9 certamente excelente em problemas matem\u00e1ticos?\u00a0<\/span><\/p>\n

Atualmente, n\u00e3o \u00e9 esse o caso. V\u00e1rios utilizadores relataram que os modelos de linguagem de grande dimens\u00e3o (LLMs) t\u00eam dificuldades com fun\u00e7\u00f5es matem\u00e1ticas b\u00e1sicas. Os problemas de l\u00f3gica tamb\u00e9m sofrem - os quebra-cabe\u00e7as apanham facilmente o ChatGPT, uma vez que o modelo n\u00e3o consegue determinar sistematicamente a resposta correcta.\u00a0<\/span><\/p>\n

O Professor Wood adoptou uma abordagem \u00fanica para o estudo, contactando investigadores nas redes sociais para obter a sua participa\u00e7\u00e3o. A resposta foi esmagadora, com a participa\u00e7\u00e3o de 327 co-autores de 186 institui\u00e7\u00f5es de ensino de 14 pa\u00edses. Todos eles est\u00e3o listados como autores do estudo.\u00a0<\/span><\/p>\n

\"Autores
Possivelmente o maior n\u00famero de autores de sempre num estudo revisto por pares? Fonte: Associa\u00e7\u00e3o Americana de Contabilidade<\/a>.<\/figcaption><\/figure>\n

Esta abordagem produziu um n\u00famero impressionante de mais de 27 000 perguntas de exames de contabilidade de v\u00e1rios dom\u00ednios e n\u00edveis de dificuldade que foram colocadas ao ChatGPT.<\/span><\/p>\n

Apesar da variedade de tipos de perguntas, abrangendo t\u00f3picos desde a contabilidade financeira \u00e0 auditoria e da contabilidade de gest\u00e3o \u00e0 fiscalidade, os resultados foram inequ\u00edvocos. O ChatGPT obteve uma pontua\u00e7\u00e3o de 47,4% - consideravelmente inferior \u00e0 pontua\u00e7\u00e3o m\u00e9dia de 76,7% obtida pelos estudantes humanos.\u00a0<\/span><\/p>\n

A IA demonstrou alguma compet\u00eancia em mat\u00e9ria de auditoria, mas sofreu ao lidar com desafios de contabilidade fiscal, financeira e de gest\u00e3o.<\/span><\/p>\n

Para combater as suas fracas capacidades matem\u00e1ticas, <\/span>LLMs como o Google Bard<\/span><\/a> mapear quest\u00f5es de tipo matem\u00e1tico para c\u00f3digo execut\u00e1vel e process\u00e1-lo numericamente e n\u00e3o como linguagem, mas isto tamb\u00e9m n\u00e3o \u00e9 totalmente fi\u00e1vel.\u00a0<\/span><\/p>\n

Nas palavras do Professor Wood, \"quando esta tecnologia foi lan\u00e7ada, toda a gente estava preocupada com o facto de os alunos poderem agora utiliz\u00e1-la para fazer batota\", comentou.\u00a0<\/span><\/p>\n

\"Mas as oportunidades de fazer batota sempre existiram. Por isso, para n\u00f3s, estamos a tentar concentrar-nos no que podemos fazer agora com esta tecnologia que n\u00e3o pod\u00edamos fazer antes para melhorar o processo de ensino para os professores e o processo de aprendizagem para os alunos. O teste foi muito esclarecedor\".<\/span><\/p>\n

Por isso, da pr\u00f3xima vez que estiver a fazer contas \u00e0s suas finan\u00e7as ou a calcular os impostos a pagar, talvez seja melhor usar uma calculadora em vez de confiar no ChatGPT. <\/span><\/p>","protected":false},"excerpt":{"rendered":"

O ChatGPT provou o seu desempenho multidisciplinar nos \u00faltimos tempos, mas as compet\u00eancias matem\u00e1ticas continuam a ser o seu calcanhar de Aquiles. O modelo GPT-4 venceu os exames da faculdade de medicina, o exame da ordem dos advogados e at\u00e9 enfrentou um teste de MBA da Wharton School da Universidade da Pensilv\u00e2nia. O desempenho no exame da Ordem dos Advogados (um exame jur\u00eddico nos EUA) atingiu o percentil 90. Um grande estudo concluiu que o ChatGPT venceu os humanos em nove de 32 disciplinas. Admir\u00e1vel, mas de modo algum mundial. Um estudo recente liderado por David Wood, professor de Contabilidade na Universidade Brigham Young, questionou as capacidades do modelo neste dom\u00ednio<\/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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