Generative AI use and perceptions among accounting and auditing undergraduates in Ecuador

Abstract

Contents survey_responses_deidentified.csv — 327 responses, 60 variables. UTF-8, comma-separated, one row per respondent. codebook.csv — One row per variable: name, original questionnaire header, question stem, item, type, and observed values. STUDY A cross-sectional online survey of undergraduates enrolled in Accounting and Auditing at Universidad Tecnica de Machala (UTMACH, n = 243) and in Auditing and Management Control at Escuela Superior Politecnica del Litoral (ESPOL, n = 84), collected between 28 November and 7 December 2025. The instrument was adapted from Zhou and Luo (2025, Journal of Accounting Education 72, 100982) and administered in Spanish. Participation was voluntary and anonymous. Questionnaire items are in Spanish, as administered. The codebook preserves each original header verbatim, so any variable can be traced back to the instrument. VARIABLE NAMING Google Forms headers embed the full question text, which is unusable as a variable name. Columns are renamed by questionnaire section and item: usage_* Frequency, entry point, influence, motivation, goals rank_* Task, subject-area, question-type and requirement rankings (0-10) percep_* Perceptions of AI output and its consequences (1-7) outcome_* Self-reported effects on learning and grades demo_* University, program, class level, grade band, gender, age, open comment Grid items are numbered within their block (rank_b_1 through rank_b_7) in the order they appeared in the questionnaire. The variable respondent_id runs from 2 to 328. It is the row number of the original survey export, retained so that identifiers stay stable across the analysis files; no responses are missing. DE-IDENTIFICATION No direct identifiers (names, e-mail addresses, telephone numbers, IP addresses, student numbers) were collected by the instrument. The open-ended responses were screened for e-mail addresses, telephone numbers, URLs, social-media handles and named third parties; none were found, and the comments appear here unedited. Three columns collected by the survey are withheld from this deposit: Submission timestamp — Unique to the millisecond for all 327 responses, which would allow linkage to submission logs. The collection window is reported in the article. City of residence — Fifteen localities had four or fewer respondents; several had one. Race / ethnicity — Special-category data under Ecuador's LOPDP and GDPR Art. 9. Collected for description only and never used in any analysis.