Skip to content
Education Training, Information Technology

Expert tests if AI can help teach students accounting

Charles Darwin University 2 mins read

ChatGPT will not be replacing human teachers anytime soon, with a study into the technology’s capabilities finding it can’t help students critically understand academic assessment solutions. 

The study from Charles Darwin University (CDU) explored whether ChatGPT could help students understand the answers in two financial accounting course unit assessments. 

Study author and CDU Professor of Accounting Indra Abeysekera said ChatGPT and later version ChatGPT-4 were fed a series of multiple-choice questions from assessments from an introductory and advanced financial accounting course unit respectively. 

ChatGPT correctly answered eight out of 10 questions from the introductory test, and scored 5 out of 10 in the advanced test. ChatGPT-4 correctly answered nine out of 10 questions, and scored seven out of 10 in the advanced test. 

Professor Abeysekera said while the technology had the ability to correctly answer questions, it couldn’t support beginner learners to develop the knowledge and skills to find solutions. 

“The solutions provided by ChatGPT showed that it is a solution provider rather than a teacher or instructor,” Professor Abeysekera said. 

“ChatGPT can be constructive to a competent learner who has reached the competency level to further develop critical understanding. As research has indicated, high achievers can have a fear of numbers, and they can benefit by using ChatGPT solutions as validation checks for their learning. 

“ChatGPT does not provide scaffolding for novice learners to take over their learning and develop individual competencies to be less or not reliant on it. It can be destructive to an incompetent learner and can serve as a platform to simply find the solution or as a channel to ease their fear of numbers.

“Furthermore, the findings showed that ChatGPT is not a foolproof solution provider, especially when questions have discipline-specific underlying assumptions and increased technical and task complexity.”

Professor Abeysekera said the study was inspired by the opportunities and risks ChatGPT poses to academia. He found while ChatGPT had many capabilities it could not surpass the critical thinking benefits of academia.

“ChatGPT can process unstructured data, convert it into information, and share it as knowledge,” Professor Abeysekera said. 

“It can meet some criteria that meet originality, such as synthesising information differently and providing a new interpretation using known information. However, there are originality tasks that ChatGPT is incapable of meeting, at least for now. These include testing someone else’s idea in a different context or developing a research tool. Hence, academic focus on learning and assessment should shift toward original knowledge.” 

ChatGPT and academia on accounting assessments was published in the Journal of Open Innovation: Technology, Market, and Complexity.


Contact details:

Raphaella Saroukos she/her
Communications Officer
Marketing, Media & Communications
Larrakia Country
T: +61 8 8946 6721
E: [email protected]
W: cdu.edu.au

Media

More from this category

  • Information Technology
  • 30/12/2025
  • 23:11
Datavault AI Inc.

Datavault AI Announces it will Exhibit at CES 2026 and Update Investors on Acoustics Division

WiSA™, Data Vault™, Digital Twins, ADIO®, Events Citadel™, VerifyU™, and DVHolo™ on Exhibit January 6 to 9, 2026 in Las Vegas, NevadaPHILADELPHIA, Dec. 30, 2025 (GLOBE NEWSWIRE) -- via IBN -- Datavault AI Inc. (“Datavault AI” or the “Company”) (NASDAQ: DVLT), a leader in data monetization, credentialing, and digital engagement technologies, today announced it will exhibit its WiSA, ADIO, VerifyU, DVHolo, Events Citadel, Data Vault technology and event-based deployments at the Consumer Electronics Show (CES) in Las Vegas, Nevada from Jan. 6-9, 2026.Key Highlights in Datavault AI’s Acoustics Division:Strong Intellectual Property growth in WiSA with nine new patents issued in…

  • Information Technology
  • 30/12/2025
  • 00:10
Datavault AI Inc.

Datavault AI Inc. Announces Proposed Dividend of Warrants

Record date for the proposed dividend of warrants will be on Jan. 7, 2026The warrants are expected to have a striking price of $5.00 per share of Datavault AI common stock (subject to adjustment for recapitalizations, stock splits, stock dividends and similar types of transactions)Each eligible participant is expected to be entitled to receive one (1) warrant to purchase one (1) share of Datavault AI common stock for every sixty (60) shares of Datavault AI common stock owned by such participant and is required to open a wallet with Datavault.PHILADELPHIA, Dec. 29, 2025 (GLOBE NEWSWIRE) -- Datavault AI Inc. (“Datavault…

  • Information Technology
  • 29/12/2025
  • 22:10
Datavault AI Inc.

Datavault AI Inc. Announces Board Approval of Dividend of Dream Bowl Meme Coin II to All Eligible Record Equity Holders of Datavault AI

Innovative Dream Bowl Meme Coin II’s NFL Alumni Health addition will Commemorate the World’s First AI Powered Tokenized Bowl GamePHILADELPHIA, Dec. 29, 2025 (GLOBE NEWSWIRE) -- Datavault AI Inc. (“Datavault AI” or the “Company”) (NASDAQ: DVLT), a leader in data monetization, credentialing, and digital engagement technologies, today announced two major developments to enhance and elevate the profile of Dream Bowl XIV, scheduled for Jan. 11, 2026, at AT&T Stadium, of which the Company is a licensing partner and co-sponsor.First, Datavault AI, in collaboration with Dream Bowl XIV and NFL Alumni Health, proudly announces a strategic partnership supporting the launch of…

Media Outreach made fast, easy, simple.

Feature your press release on Medianet's News Hub every time you distribute with Medianet. Pay per release or save with a subscription.