Students beat ChatGPT at accounting exams, score 76% compared to chatbot's 47%

Researchers found students to have fared better at accounting exams than ChatGPT. In the researchers' accounting exam, students scored an overall average of 76.7%, compared to ChatGPT's score of 47.4%. Despite this, they said ChatGPT's performance was "impressive". Researchers from Brigham Young University, US and 186 other universities wanted to know how ChatGPT would fare on accounting exams.