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Table 4 Relative and Absolute Frequencies of the Category Levels Generated by AI

From: Characteristics of learning tasks in accounting textbooks: an AI assisted analysis

Construct

Category level

Applied AI method

 

0

1

2

Process orientation

1914 (57%)

915

(27%)

532

(16%)

Neural Net

Description of social processes

2812 (84%)

491

(15%)

58

(2%)

Neural Net

Description of goods and services

2784 (83%)

577

(17%)

0

(0%)

Neural Net

Description of cash flows

2713 (81%)

648

(19%)

0

(0%)

Neural Net

Document orientation

3271 (97%)

0 (0%)

90

(3%)

Random Forest

Identification of problems

2292 (68%)

1059 (32%)

10

(0%)

Random Forest

Obtaining missing information

1902 (57%)

963

(29%)

496

(15%)

Neural Net

Assessing the relevance of information

3361 (100%)

0

(0%)

 

Neural Net

Translate

2866 (85%)

495

(15%)

 

Random Forest

Operate

1260 (38%)

2101 (62%)

 

Random Forest

Interpret

2431 (72%)

930

(27%)

 

Neural Net

Interpret: liquidity aspects

3187 (95%)

174

(5%)

 

Neural Net

Interpret: profitability aspects

2618 (78%)

743

(22%)

 

Neural Net

Validate

3359 (100%)

2

(0%)

 

Random Forest