LLMs for Accounting: Reasoning Capabilities Explored
Published:Dec 27, 2025 02:39
•1 min read
•ArXiv
Analysis
This paper investigates the application of Large Language Models (LLMs) in the accounting domain, a crucial step for enterprise digital transformation. It introduces a framework for evaluating LLMs' accounting reasoning abilities, a significant contribution. The study benchmarks several LLMs, including GPT-4, highlighting their strengths and weaknesses in this specific domain. The focus on vertical-domain reasoning and the establishment of evaluation criteria are key to advancing LLM applications in specialized fields.
Key Takeaways
- •Introduces the concept of vertical-domain accounting reasoning.
- •Establishes evaluation criteria for assessing LLMs in accounting.
- •Benchmarks several LLMs (GLM-6B, GLM-130B, GLM-4, GPT-4) on accounting tasks.
- •Highlights the potential of LLMs in accounting but also identifies limitations for real-world deployment.
Reference
“GPT-4 achieved the strongest accounting reasoning capability, but current LLMs still fall short of real-world application requirements.”