mlsanityData to 7 Oct 2026

Evaluating Accounting Reasoning Capabilities of Large Language Models

arXiv 2601.06707 ↗First posted 10 Jan 2026cs.CLcited by 0

On the map: LLM reasoning → Reasoning for agents, planning and code

Abstract (arXiv)

Large language models are transforming learning, cognition, and research across many fields. Effectively integrating them into professional domains, such as accounting, is a key challenge for enterprise digital transformation. To address this, we define vertical domain accounting reasoning and propose evaluation criteria derived from an analysis of the training data characteristics of representative GLM models. These criteria support systematic study of accounting reasoning and provide benchmarks for performance improvement. Using this framework, we evaluate GLM-6B, GLM-130B, GLM-4, and OpenAI GPT-4 on accounting reasoning tasks. Results show that prompt design significantly affects performance, with GPT-4 demonstrating the strongest capability. Despite these gains, current models remain insufficient for real-world enterprise accounting, indicating the need for further optimization to unlock their full practical value.

Key facts. No citing papers in the map yet (data through 7 Oct 2026). Placed in Reasoning for agents, planning and code, one of 17 directions in LLM reasoning. Builds on 8 of its 26 references that are in the map. First posted on arXiv 10 Jan 2026.

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  1. 2024Evaluating LLMs' Mathematical Reasoning in Financial Document Question Answering17 Feb

Other references · 7

  1. 2021Training Verifiers to Solve Math Word Problemscited by 9,743
  2. 2023BloombergGPT: A Large Language Model for Financecited by 923
  3. 2020CLUE: A Chinese Language Understanding Evaluation Benchmarkcited by 277
  4. 2024Multi-Step Reasoning with Large Language Models, a Surveycited by 140
  5. 2024Beyond Accuracy: Evaluating the Reasoning Behavior of Large Language Models -- A Surveycited by 82
  6. 2023FinGPT: Instruction Tuning Benchmark for Open-Source Large Language Models in Financial Datasetscited by 68
  7. 2023MR-GSM8K: A Meta-Reasoning Benchmark for Large Language Model Evaluationcited by 57

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  4. 2025Large Language Models Acing Chartered Accountancy
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  6. 2026Are the Financial Reasoning from LLMs Credible? A Real World Test over Long-Horizon Statements
  7. 2023BizBench: A Quantitative Reasoning Benchmark for Business and Finance
  8. 2025QianfanHuijin Technical Report: A Novel Multi-Stage Training Paradigm for Finance Industrial LLMs