A recent study by scientists at Brigham Young University (BYU) reveals that ChatGPT struggles with math, scoring lower in accounting tests compared to human participants. Despite its limitations, the AI chatbot shows potential for enhancing teaching and learning processes.

Research Overview: ChatGPT vs. Humans
The study, published in Issues in Accounting Education, involved 327 participants from 186 educational institutions across 14 countries and BYU undergraduate students. The participants answered over 27,000 accounting questions, covering accounting information, auditing, and financial accounting.
Performance Breakdown: Where ChatGPT Struggles with Math
- Overall score:
ChatGPT scored 47.4%, while humans averaged 76.7%.
- Higher scores:
ChatGPT outperformed humans in only 11.3% of the questions.
- Problem areas:
The AI struggled with fiscal, financial, and managerial assessments.
- Short answer questions:
ChatGPT faced difficulties.
- True/false questions:
ChatGPT achieved a 68.7% accuracy rate.
- Multiple choice questions:
ChatGPT scored 59.5% correct.
According to researchers, ChatGPT often fails to recognize the need for mathematical calculations, leading to errors or nonsensical responses.
ChatGPT Struggles with Math | Potential Applications for Improving Education
Despite its struggles with math, researchers believe ChatGPT could enhance teaching and learning methods. Further studies and advancements in AI are required to fully realize its potential.
BYU accounting professor and lead author David Wood noted, “We’re trying to focus on what we can do with this technology now that we couldn’t do before to improve the teaching process for faculty and the learning process for students. Testing it was eye-opening.”
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Conclusion
In conclusion, while ChatGPT struggles with math, the AI chatbot still holds promise for improving educational experiences. Furthermore, with continued research and advancements, ChatGPT may overcome its limitations and contribute to innovative teaching and learning strategies.