{"id":"https://openalex.org/W7204664005","doi":"https://doi.org/10.5281/zenodo.22167088","title":"Generative AI use and perceptions among accounting and auditing undergraduates in Ecuador","display_name":"Generative AI use and perceptions among accounting and auditing undergraduates in Ecuador","publication_year":2026,"publication_date":"2026-08-30","ids":{"openalex":"https://openalex.org/W7204664005","doi":"https://doi.org/10.5281/zenodo.22167088"},"language":"es","primary_location":{"id":"doi:10.5281/zenodo.22167088","doi":"https://doi.org/10.5281/zenodo.22167088","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.22167088","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dataset"},"volume":null,"type":"dataset","is_traditional":false,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.22167088","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5036388482","display_name":"Benigno Alfredo Armijos De La Cruz","orcid":"https://orcid.org/0000-0003-4442-2697","observed_orcids":["https://orcid.org/0000-0003-4442-2697"]},"institutions":[{"id":"https://openalex.org/I2135383","display_name":"Escuela Superior Politecnica del Litoral","ror":"https://ror.org/04qenc566","country_code":"EC","type":"education","lineage":["https://openalex.org/I2135383"]}],"countries":["EC"],"is_corresponding":false,"raw_author_name":"Armijos, Alfredo","raw_affiliation_strings":["Escuela Superior Politecnica del Litoral"],"raw_orcid":"https://orcid.org/0000-0003-4442-2697","affiliations":[{"raw_affiliation_string":"Escuela Superior Politecnica del Litoral","institution_ids":["https://openalex.org/I2135383"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5114067672","display_name":"Zaida Patricia Morocho Roman","orcid":"https://orcid.org/0000-0003-3964-843X","observed_orcids":["https://orcid.org/0000-0003-3964-843X"]},"institutions":[{"id":"https://openalex.org/I4210141329","display_name":"Universidad Tecnica de Machala","ror":"https://ror.org/036zk8k10","country_code":"EC","type":"education","lineage":["https://openalex.org/I4210141329"]}],"countries":["EC"],"is_corresponding":false,"raw_author_name":"Morocho-Rom\u00e1n, Zaida","raw_affiliation_strings":["Universidad Tecnica de Machala"],"raw_orcid":"https://orcid.org/0000-0003-3964-843X","affiliations":[{"raw_affiliation_string":"Universidad Tecnica de Machala","institution_ids":["https://openalex.org/I4210141329"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5050370761","display_name":"Ramon Alfonso Villa Cox","orcid":"https://orcid.org/0000-0002-6462-9153","observed_orcids":["https://orcid.org/0000-0002-6462-9153"]},"institutions":[{"id":"https://openalex.org/I2135383","display_name":"Escuela Superior Politecnica del Litoral","ror":"https://ror.org/04qenc566","country_code":"EC","type":"education","lineage":["https://openalex.org/I2135383"]}],"countries":["EC"],"is_corresponding":false,"raw_author_name":"Villa-Cox, Ramon","raw_affiliation_strings":["Escuela Superior Politecnica del Litoral"],"raw_orcid":"https://orcid.org/0000-0002-6462-9153","affiliations":[{"raw_affiliation_string":"Escuela Superior Politecnica del Litoral","institution_ids":["https://openalex.org/I2135383"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.961899995803833,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.961899995803833,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14414","display_name":"Artificial Intelligence in Education","score":0.030799999833106995,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.0031999999191612005,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/generative-ai","display_name":"generative AI","score":0.8339999914169312},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.6980000138282776},{"id":"https://openalex.org/keywords/auditing-education","display_name":"auditing education","score":0.9929999709129333},{"id":"https://openalex.org/keywords/undergraduate-students","display_name":"undergraduate students","score":0.7710000276565552},{"id":"https://openalex.org/keywords/ai-use-in-learning","display_name":"AI use in learning","score":0.5699999928474426},{"id":"https://openalex.org/keywords/student-perceptions-of-ai","display_name":"student perceptions of AI","score":0.7429999709129333},{"id":"https://openalex.org/keywords/artificial-intelligence-in-accounting","display_name":"artificial intelligence in accounting","score":0.6600000262260437},{"id":"https://openalex.org/keywords/ecuador","display_name":"Ecuador","score":0.4180000126361847},{"id":"https://openalex.org/keywords/escuela-superior-politecnica-del-litoral","display_name":"Escuela Superior Polit\u00e9cnica del Litoral","score":0.9789999723434448}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6751000285148621},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5303000211715698},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5185999870300293},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.49869999289512634},{"id":"https://openalex.org/C182365436","wikidata":"https://www.wikidata.org/wiki/Q50701","display_name":"Variable (mathematics)","level":2,"score":0.4690000116825104},{"id":"https://openalex.org/C2777212361","wikidata":"https://www.wikidata.org/wiki/Q5127848","display_name":"Class (philosophy)","level":2,"score":0.46209999918937683},{"id":"https://openalex.org/C154504017","wikidata":"https://www.wikidata.org/wiki/Q853614","display_name":"Identifier","level":2,"score":0.45739999413490295},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.45559999346733093},{"id":"https://openalex.org/C189430467","wikidata":"https://www.wikidata.org/wiki/Q7293293","display_name":"Ranking (information retrieval)","level":2,"score":0.3564999997615814},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3481999933719635},{"id":"https://openalex.org/C75630572","wikidata":"https://www.wikidata.org/wiki/Q538904","display_name":"Applied psychology","level":1,"score":0.3458000123500824},{"id":"https://openalex.org/C145420912","wikidata":"https://www.wikidata.org/wiki/Q853077","display_name":"Mathematics education","level":1,"score":0.3190999925136566},{"id":"https://openalex.org/C509550671","wikidata":"https://www.wikidata.org/wiki/Q126945","display_name":"Medical education","level":1,"score":0.3156000077724457},{"id":"https://openalex.org/C2776640315","wikidata":"https://www.wikidata.org/wiki/Q7315941","display_name":"Respondent","level":2,"score":0.3156000077724457},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.299699991941452},{"id":"https://openalex.org/C2777842544","wikidata":"https://www.wikidata.org/wiki/Q9056","display_name":"Czech","level":2,"score":0.2906000018119812},{"id":"https://openalex.org/C2777210771","wikidata":"https://www.wikidata.org/wiki/Q4927124","display_name":"Block (permutation group theory)","level":2,"score":0.2904999852180481},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.2865999937057495},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.28519999980926514},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.2793999910354614},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.2766000032424927},{"id":"https://openalex.org/C2777189325","wikidata":"https://www.wikidata.org/wiki/Q61022630","display_name":"Officer","level":2,"score":0.27489998936653137},{"id":"https://openalex.org/C2984224174","wikidata":"https://www.wikidata.org/wiki/Q25324239","display_name":"Survey instrument","level":2,"score":0.2662000060081482},{"id":"https://openalex.org/C45235069","wikidata":"https://www.wikidata.org/wiki/Q278425","display_name":"Table (database)","level":2,"score":0.26249998807907104},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.26159998774528503},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.2574999928474426},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.2549999952316284}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.22167088","doi":"https://doi.org/10.5281/zenodo.22167088","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.22167088","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dataset"},{"id":"doi:10.5281/zenodo.22167089","doi":"https://doi.org/10.5281/zenodo.22167089","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.22167089","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dataset"}],"best_oa_location":{"id":"doi:10.5281/zenodo.22167088","doi":"https://doi.org/10.5281/zenodo.22167088","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.22167088","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dataset"},"sustainable_development_goals":[{"display_name":"Quality education","id":"https://metadata.un.org/sdg/4","score":0.8278999924659729}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7161131985","https://openalex.org/W6885106135","https://openalex.org/W7165030268","https://openalex.org/W7006162199","https://openalex.org/W6887928815","https://openalex.org/W7104513807","https://openalex.org/W6998458979","https://openalex.org/W7147220976","https://openalex.org/W7214167608","https://openalex.org/W7214112336"],"abstract_inverted_index":{"Contents":[0],"survey_responses_deidentified.csv":[1],"\u2014":[2,14,297,324,338],"327":[3,304],"responses,":[4,305],"60":[5],"variables.":[6],"UTF-8,":[7],"comma-separated,":[8],"one":[9],"row":[10,16,219],"per":[11,17],"respondent.":[12],"codebook.csv":[13],"One":[15],"variable:":[18],"name,":[19],"original":[20,110,223],"questionnaire":[21,144],"header,":[22],"question":[23,131],"stem,":[24],"item,":[25],"type,":[26],"and":[27,40,51,54,71,81,90,97,146,159,168,177,271,278,344,352],"observed":[28],"values.":[29],"STUDY":[30],"A":[31],"cross-sectional":[32],"online":[33],"survey":[34,224,289],"of":[35,85,165,221,322],"undergraduates":[36],"enrolled":[37],"in":[38,52,92,102,200,205,318,355],"Accounting":[39,86],"Auditing":[41,53],"at":[42,57],"Universidad":[43],"Tecnica":[44],"de":[45],"Machala":[46],"(UTMACH,":[47],"n":[48,64],"=":[49,65],"243)":[50],"Management":[55],"Control":[56],"Escuela":[58],"Superior":[59],"Politecnica":[60],"del":[61],"Litoral":[62],"(ESPOL,":[63],"84),":[66],"collected":[67,254,286],"between":[68],"28":[69],"November":[70],"7":[72],"December":[73],"2025.":[74],"The":[75,106,208,258,313],"instrument":[76],"was":[77,95],"adapted":[78],"from":[79,212,292],"Zhou":[80],"Luo":[82],"(2025,":[83],"Journal":[84],"Education":[87],"72,":[88],"100982)":[89],"administered":[91],"Spanish.":[93],"Participation":[94],"voluntary":[96],"anonymous.":[98],"Questionnaire":[99],"items":[100,191],"are":[101,141,192,238,290],"Spanish,":[103],"as":[104,136],"administered.":[105],"codebook":[107],"preserves":[108],"each":[109],"header":[111],"verbatim,":[112],"so":[113,227],"any":[114,356],"variable":[115,138,209],"can":[116],"be":[117],"traced":[118],"back":[119],"to":[120,214,299,310],"the":[121,129,201,206,218,222,233,256,279,288,300,319],"instrument.":[122,257],"VARIABLE":[123],"NAMING":[124],"Google":[125],"Forms":[126],"headers":[127],"embed":[128],"full":[130],"text,":[132],"which":[133,306],"is":[134,217,316],"unusable":[135],"a":[137],"name.":[139],"Columns":[140],"renamed":[142],"by":[143,255,287],"section":[145],"item:":[147],"usage_*":[148],"Frequency,":[149],"entry":[150],"point,":[151],"influence,":[152],"motivation,":[153],"goals":[154],"rank_*":[155],"Task,":[156],"subject-area,":[157],"question-type":[158],"requirement":[160],"rankings":[161],"(0-10)":[162],"percep_*":[163],"Perceptions":[164],"AI":[166],"output":[167],"its":[169],"consequences":[170],"(1-7)":[171],"outcome_*":[172],"Self-reported":[173],"effects":[174],"on":[175],"learning":[176],"grades":[178],"demo_*":[179],"University,":[180],"program,":[181],"class":[182],"level,":[183],"grade":[184],"band,":[185],"gender,":[186],"age,":[187],"open":[188],"comment":[189],"Grid":[190],"numbered":[193],"within":[194],"their":[195],"block":[196],"(rank_b_1":[197],"through":[198],"rank_b_7)":[199],"order":[202],"they":[203],"appeared":[204],"questionnaire.":[207],"respondent_id":[210],"runs":[211],"2":[213],"328.":[215],"It":[216],"number":[220],"export,":[225],"retained":[226],"that":[228],"identifiers":[229,243],"stay":[230],"stable":[231],"across":[232],"analysis":[234],"files;":[235],"no":[236],"responses":[237,260],"missing.":[239],"DE-IDENTIFICATION":[240],"No":[241],"direct":[242],"(names,":[244],"e-mail":[245,264],"addresses,":[246,250,265],"telephone":[247,266],"numbers,":[248,267],"IP":[249],"student":[251],"numbers)":[252],"were":[253,261,276],"open-ended":[259],"screened":[262],"for":[263,302,349],"URLs,":[268],"social-media":[269],"handles":[270],"named":[272],"third":[273],"parties;":[274],"none":[275],"found,":[277],"comments":[280],"appear":[281],"here":[282],"unedited.":[283],"Three":[284],"columns":[285],"withheld":[291],"this":[293],"deposit:":[294],"Submission":[295],"timestamp":[296],"Unique":[298],"millisecond":[301],"all":[303],"would":[307],"allow":[308],"linkage":[309],"submission":[311],"logs.":[312],"collection":[314],"window":[315],"reported":[317],"article.":[320],"City":[321],"residence":[323],"Fifteen":[325],"localities":[326],"had":[327,333],"four":[328],"or":[329],"fewer":[330],"respondents;":[331],"several":[332],"one.":[334],"Race":[335],"/":[336],"ethnicity":[337],"Special-category":[339],"data":[340],"under":[341],"Ecuador's":[342],"LOPDP":[343],"GDPR":[345],"Art.":[346],"9.":[347],"Collected":[348],"description":[350],"only":[351],"never":[353],"used":[354],"analysis.":[357]},"counts_by_year":[],"updated_date":"2026-10-08T09:06:37.294493","created_date":"2026-08-30T00:00:00"}