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Comparative Analysis of ChatGPT and Other AI Tools in Answering Accounting Professional Body Multiple-Choice Questions: Implications for Accounting Education

Sarah Jones, Phil Newton Orcid Logo, Joan Ballantine, Olga Cam

BAFA Accounting Education SIG, Annual Conference: 17-19th May 2023, Durham University

Swansea University Authors: Sarah Jones, Phil Newton Orcid Logo

Abstract

This study investigates the proficiency of AI tools, such as OpenAI's ChatGPT, in answering professional accounting body multiple-choice questions (MCQs), a widely used assessment method in accounting education. Drawing on retrieval practice theory, the research aims to evaluate the potential o...

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Published in: BAFA Accounting Education SIG, Annual Conference: 17-19th May 2023, Durham University
Published:
URI: https://cronfa.swan.ac.uk/Record/cronfa64211
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Abstract: This study investigates the proficiency of AI tools, such as OpenAI's ChatGPT, in answering professional accounting body multiple-choice questions (MCQs), a widely used assessment method in accounting education. Drawing on retrieval practice theory, the research aims to evaluate the potential of AI-based tools as supportive resources for accounting professionals and students, while identifying their limitations, areas for enhancement, and implications for the use and design of MCQs in accounting education.
College: Faculty of Humanities and Social Sciences