Results
| Type of question | Available marks | ChatGPT (%) | Claude (%) | CoPilot (%) | Grok (%) | Gemini (%) | Student average (%) | Student pass rate (%) |
|---|---|---|---|---|---|---|---|---|
| Journal entries | 12 | 41 | 100 | 41 | 86 | 75 | 63 | 80 |
| Calculations for financial statement preparation | 21 | 33 | 55 | 0 | 60 | 38 | 52 | 66 |
| Calculations for financial statement preparation with partial solution given | 32 | 19 | 0 | 19 | 19 | 63 | 47 | 53 |
| Theory application | 25 | 42 | 42 | 26 | 50 | 60 | 52 | 60 |
| Critique the given accounting treatment | 18 | 6 | 0 | 6 | 14 | 17 | 65 | 81 |
| Total | 108 | 27 | 31 | 17 | 40 | 51 | 54a | |
| Deviation from the student average on a total basis | −27 | −22 | −37 | −14 | −3 |
| Type of question | Available marks | ChatGPT (%) | Claude (%) | CoPilot (%) | Grok (%) | Gemini (%) | Student average (%) | Student pass rate (%) |
|---|---|---|---|---|---|---|---|---|
| Journal entries | 12 | 63 | 80 | |||||
| Calculations for financial statement preparation | 21 | 33 | 55 | 0 | 38 | 52 | 66 | |
| Calculations for financial statement preparation with partial solution given | 32 | 19 | 0 | 19 | 19 | 47 | 53 | |
| Theory application | 25 | 42 | 42 | 26 | 50 | 52 | 60 | |
| Critique the given accounting treatment | 18 | 6 | 0 | 6 | 14 | 81 | ||
| Deviation from the student average on a total basis | −27 | −22 | −37 | −14 | −3 |
Italic figures represent which model and the student average scored best for each type of question. Underlined figures represent the type of question in which each model and the student average performed best. aA final mark of 50% or more is required to pass at the authors’ home institution
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