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The Frontiers of Society, Science and Technology, 2024, 6(7); doi: 10.25236/FSST.2024.060719.

Application of "ERNIE Bot" in Primary Accounting Practice

Author(s)

Fengrui Yang

Corresponding Author:
Fengrui Yang
Affiliation(s)

Dalian University, Dalian, China

Abstract

This paper explores the capabilities and application potential of the knowledge-enhanced large language model, ERNIE Bot (version 3.5), in entry-level accounting work. By administering tests on ERNIE Bot using topics from the junior accountant qualification exam, we evaluate its mastery of fundamental accounting knowledge and its exam-taking abilities. While current test results indicate that ERNIE Bot has not yet achieved the passing score for the junior accountant certification, its potential for judgment, induction, analysis, and calculation in future practical applications remains promising. In the context of big data, accountants also need to grasp relevant technologies and tools for big data analysis, leveraging large language models to enhance work quality.

Keywords

Artificial Intelligence, ERNIE Bot, Junior Accountant Exam, Accounting Work

Cite This Paper

Fengrui Yang. Application of "ERNIE Bot" in Primary Accounting Practice. The Frontiers of Society, Science and Technology (2024), Vol. 6, Issue 7: 136-140. https://doi.org/10.25236/FSST.2024.060719.

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