cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.5281/zenodo.17562178
title: AI as an Intelligent Control: Survey Data from Italy on Accounting Governance and Risk Management

description: Description

This dataset accompanies the study “From Manual to Intelligent Accounting: AI Adoption, Substitution Effects, and Governance Implications—Evidence from Italy.” It provides the anonymized raw survey data, documentation, and instrument used in the empirical analysis of Artificial Intelligence (AI) adoption in accounting among students and practitioners in Northeast Italy.

The dataset explores how AI tools are perceived as substitutes for traditional accounting procedures and as enablers of improved governance and risk management. It operationalizes key constructs from the Technology Acceptance Model (TAM) and Organizational Information Processing Theory (OIPT) through a structured 1–5 Likert scale (1 = strongly disagree, 5 = strongly agree).

Contents





AI_Accounting_Italy_Data.xlsx – Contains the original anonymized survey responses (Sheet: Raw).





Variables:





TAM constructs: Perceived Usefulness (PU1–PU4), Perceived Ease of Use (PEOU1–PEOU4), AI Literacy (AL1–AL3), Technology Readiness (TR1–TR3), Social Influence (SI1–SI3), Facilitating Conditions (FC1–FC3)




Mechanism & outcomes: Perceived Substitution Benefit (PSB1–PSB4), AI Intention (AI_INT1–AI_INT3), Governance/Risk Outcomes (GRO1–GRO4)






Sample size: N = [insert actual number of non-header rows from the Raw sheet] (all genuine responses; no duplicates or synthetic data).




Scale: 1–5 Likert (integer values only).






AI_in_Accounting_Survey_Instrument_English.docx – Full English version of the administered questionnaire, including all 31 indicator items, two contextual vignettes, and demographic questions

AI_in_Accounting_Survey_Instrum…

.




AI_accounting_Italy.docx – Study manuscript describing the theoretical framework, empirical results, and conceptual integration of TAM and OIPT

AI_accounting_Italy

.



Data provenance

Data were collected online via Google Forms between March–June 2025. Participation was voluntary and limited to respondents aged 18 or older with prior accounting coursework or ≥6 months of relevant professional experience.

Ethics and anonymization

All participants provided informed consent for academic use. No personal identifiers, email addresses, IPs, or free-text responses are included. The dataset was exported directly from Google Forms and contains only anonymized responses.

Intended use

The dataset can be used for:





Descriptive and reliability analysis (e.g., Cronbach’s α, composite reliability, AVE)




Structural equation modeling (PLS-SEM, CB-SEM)




Replication and cross-country comparative studies on AI adoption in accounting and governance



Researchers should report the actual observed N from the Raw sheet and not treat any expanded or resampled data as observed responses.
DOI: 10.1594/pangaea.798177
title: Protocol files of X-ray diffraction analysis from ODP Hole 117-721A

description: X-ray diffraction protocol files stored as pdf in a zip archive.
DOI: 10.1594/pangaea.798178
title: Protocol files of X-ray diffraction analysis from ODP Hole 117-721B

description: X-ray diffraction protocol files stored as pdf in a zip archive.
DOI: 10.5281/zenodo.17562177
title: AI as an Intelligent Control: Survey Data from Italy on Accounting Governance and Risk Management

description: Description

This dataset accompanies the study “From Manual to Intelligent Accounting: AI Adoption, Substitution Effects, and Governance Implications—Evidence from Italy.” It provides the anonymized raw survey data, documentation, and instrument used in the empirical analysis of Artificial Intelligence (AI) adoption in accounting among students and practitioners in Northeast Italy.

The dataset explores how AI tools are perceived as substitutes for traditional accounting procedures and as enablers of improved governance and risk management. It operationalizes key constructs from the Technology Acceptance Model (TAM) and Organizational Information Processing Theory (OIPT) through a structured 1–5 Likert scale (1 = strongly disagree, 5 = strongly agree).

Contents





AI_Accounting_Italy_Data.xlsx – Contains the original anonymized survey responses (Sheet: Raw).





Variables:





TAM constructs: Perceived Usefulness (PU1–PU4), Perceived Ease of Use (PEOU1–PEOU4), AI Literacy (AL1–AL3), Technology Readiness (TR1–TR3), Social Influence (SI1–SI3), Facilitating Conditions (FC1–FC3)




Mechanism & outcomes: Perceived Substitution Benefit (PSB1–PSB4), AI Intention (AI_INT1–AI_INT3), Governance/Risk Outcomes (GRO1–GRO4)






Sample size: N = [insert actual number of non-header rows from the Raw sheet] (all genuine responses; no duplicates or synthetic data).




Scale: 1–5 Likert (integer values only).






AI_in_Accounting_Survey_Instrument_English.docx – Full English version of the administered questionnaire, including all 31 indicator items, two contextual vignettes, and demographic questions

AI_in_Accounting_Survey_Instrum…

.




AI_accounting_Italy.docx – Study manuscript describing the theoretical framework, empirical results, and conceptual integration of TAM and OIPT

AI_accounting_Italy

.



Data provenance

Data were collected online via Google Forms between March–June 2025. Participation was voluntary and limited to respondents aged 18 or older with prior accounting coursework or ≥6 months of relevant professional experience.

Ethics and anonymization

All participants provided informed consent for academic use. No personal identifiers, email addresses, IPs, or free-text responses are included. The dataset was exported directly from Google Forms and contains only anonymized responses.

Intended use

The dataset can be used for:





Descriptive and reliability analysis (e.g., Cronbach’s α, composite reliability, AVE)




Structural equation modeling (PLS-SEM, CB-SEM)




Replication and cross-country comparative studies on AI adoption in accounting and governance



Researchers should report the actual observed N from the Raw sheet and not treat any expanded or resampled data as observed responses.
DOI: 10.1594/pangaea.797502
title: Raw data files of X-ray diffraction analysis from ODP Hole 149-900A

description: X-ray diffraction data stored as flat files in a zip archive.
DOI: 10.1594/pangaea.798179
title: Protocol files of X-ray diffraction analysis from ODP Hole 117-721C

description: X-ray diffraction protocol files stored as pdf in a zip archive.
DOI: 10.25549/gar-c81-41363
title: gar-200-42-04-01

description: Pulitzer Prize winner Hamlin Garland (1860-1940) is best remembered by the title he gave his autobiography, Son of the Middle Border. First receiving notice with a successful collection of grimly naturalistic 'down home' stories in 1891 (Main-Roads Traveled), Garland came to prominence just as the "frontier" mentality was receding in the wake of the settling of California and the West. Garland, with roots in Wisconsin and the Upper Midwest, frequently wrote about how this area had also been borderland in his lifetime. Garland was elected to the American Academy of Arts and Letters in 1918, and won the 1922 Pulitzer Prize for biography for his autobiography A Daughter of the Middle Border. In later years Garland wrote extensively about Indian affairs, conservation, art, literary trends, and psychic research; he also expanded his geographic range to include romances of the Far West, yet it was his reminiscences of his early years which stamped him in the public mind, and to which he turned again and again for inspiration. He lectured at USC in the mid-1930s; and his personal library along with some 8000 letters from fellow writers, publishers, and admirers came to USC after Garland's death, forming the cornerstone of the American Literature Collection. Supporters Thanks to generous support from the National Historical Publications & Records Commission (https://www.archives.gov/nhprc), the USC Libraries are digitizing this collection for online public access.
DOI: 10.1594/pangaea.797624
title: Raw data files of X-ray diffraction analysis from ODP Hole 182-1127B

description: X-ray diffraction data stored as flat files in a zip archive.
DOI: 10.1594/pangaea.797648
title: Raw data files of X-ray diffraction analysis from ODP Hole 188-1165B

description: X-ray diffraction data stored as flat files in a zip archive.
DOI: 10.1594/pangaea.798128
title: Protocol files of X-ray diffraction analysis from ODP Hole 110-671C

description: X-ray diffraction protocol files stored as pdf in a zip archive.
DOI: 10.1594/pangaea.797633
title: Raw data files of X-ray diffraction analysis from ODP Hole 182-1132C

description: X-ray diffraction data stored as flat files in a zip archive.
DOI: 10.1594/pangaea.798122
title: Protocol files of X-ray diffraction analysis from ODP Hole 108-667A

description: X-ray diffraction protocol files stored as pdf in a zip archive.
DOI: 10.1594/pangaea.798115
title: Protocol files of X-ray diffraction analysis from ODP Hole 108-659A

description: X-ray diffraction protocol files stored as pdf in a zip archive.
DOI: 10.1594/pangaea.798116
title: Protocol files of X-ray diffraction analysis from ODP Hole 108-660A

description: X-ray diffraction protocol files stored as pdf in a zip archive.
DOI: 10.25549/gar-c81-41342
title: gar-200-42-04-01

description: Pulitzer Prize winner Hamlin Garland (1860-1940) is best remembered by the title he gave his autobiography, Son of the Middle Border. First receiving notice with a successful collection of grimly naturalistic 'down home' stories in 1891 (Main-Roads Traveled), Garland came to prominence just as the "frontier" mentality was receding in the wake of the settling of California and the West. Garland, with roots in Wisconsin and the Upper Midwest, frequently wrote about how this area had also been borderland in his lifetime. Garland was elected to the American Academy of Arts and Letters in 1918, and won the 1922 Pulitzer Prize for biography for his autobiography A Daughter of the Middle Border. In later years Garland wrote extensively about Indian affairs, conservation, art, literary trends, and psychic research; he also expanded his geographic range to include romances of the Far West, yet it was his reminiscences of his early years which stamped him in the public mind, and to which he turned again and again for inspiration. He lectured at USC in the mid-1930s; and his personal library along with some 8000 letters from fellow writers, publishers, and admirers came to USC after Garland's death, forming the cornerstone of the American Literature Collection. Supporters Thanks to generous support from the National Historical Publications & Records Commission (https://www.archives.gov/nhprc), the USC Libraries are digitizing this collection for online public access.
DOI: 10.1594/pangaea.797497
title: Raw data files of X-ray diffraction analysis from ODP Hole 147-895D

description: X-ray diffraction data stored as flat files in a zip archive.
DOI: 10.1594/pangaea.798118
title: Protocol files of X-ray diffraction analysis from ODP Hole 108-661A

description: X-ray diffraction protocol files stored as pdf in a zip archive.
DOI: 10.1594/pangaea.797501
title: Raw data files of X-ray diffraction analysis from ODP Hole 149-899B

description: X-ray diffraction data stored as flat files in a zip archive.
DOI: 10.1594/pangaea.797621
title: Raw data files of X-ray diffraction analysis from ODP Hole 181-1124C

description: X-ray diffraction data stored as flat files in a zip archive.
DOI: 10.25549/gar-c81-41300
title: gar-200-42-04-01

description: Pulitzer Prize winner Hamlin Garland (1860-1940) is best remembered by the title he gave his autobiography, Son of the Middle Border. First receiving notice with a successful collection of grimly naturalistic 'down home' stories in 1891 (Main-Roads Traveled), Garland came to prominence just as the "frontier" mentality was receding in the wake of the settling of California and the West. Garland, with roots in Wisconsin and the Upper Midwest, frequently wrote about how this area had also been borderland in his lifetime. Garland was elected to the American Academy of Arts and Letters in 1918, and won the 1922 Pulitzer Prize for biography for his autobiography A Daughter of the Middle Border. In later years Garland wrote extensively about Indian affairs, conservation, art, literary trends, and psychic research; he also expanded his geographic range to include romances of the Far West, yet it was his reminiscences of his early years which stamped him in the public mind, and to which he turned again and again for inspiration. He lectured at USC in the mid-1930s; and his personal library along with some 8000 letters from fellow writers, publishers, and admirers came to USC after Garland's death, forming the cornerstone of the American Literature Collection. Supporters Thanks to generous support from the National Historical Publications & Records Commission (https://www.archives.gov/nhprc), the USC Libraries are digitizing this collection for online public access.
DOI: 10.1594/pangaea.263731
title: Paleomagnetic measurements on ODP Hole 125-780A
DOI: 10.1594/pangaea.798139
title: Protocol files of X-ray diffraction analysis from ODP Hole 112-679E

description: X-ray diffraction protocol files stored as pdf in a zip archive.
DOI: 10.1594/pangaea.798142
title: Protocol files of X-ray diffraction analysis from ODP Hole 112-682A

description: X-ray diffraction protocol files stored as pdf in a zip archive.
DOI: 10.25549/gar-c81-41257
title: gar-200-42-04-01

description: Pulitzer Prize winner Hamlin Garland (1860-1940) is best remembered by the title he gave his autobiography, Son of the Middle Border. First receiving notice with a successful collection of grimly naturalistic 'down home' stories in 1891 (Main-Roads Traveled), Garland came to prominence just as the "frontier" mentality was receding in the wake of the settling of California and the West. Garland, with roots in Wisconsin and the Upper Midwest, frequently wrote about how this area had also been borderland in his lifetime. Garland was elected to the American Academy of Arts and Letters in 1918, and won the 1922 Pulitzer Prize for biography for his autobiography A Daughter of the Middle Border. In later years Garland wrote extensively about Indian affairs, conservation, art, literary trends, and psychic research; he also expanded his geographic range to include romances of the Far West, yet it was his reminiscences of his early years which stamped him in the public mind, and to which he turned again and again for inspiration. He lectured at USC in the mid-1930s; and his personal library along with some 8000 letters from fellow writers, publishers, and admirers came to USC after Garland's death, forming the cornerstone of the American Literature Collection. Supporters Thanks to generous support from the National Historical Publications & Records Commission (https://www.archives.gov/nhprc), the USC Libraries are digitizing this collection for online public access.
DOI: 10.1594/pangaea.790879
title: Raw data files of X-ray diffraction analysis from ODP Hole 159-961A

description: X-ray diffraction data stored as flat files in a zip archive.
DOI: 10.1594/pangaea.797359
title: Close-up images of ODP Hole 204-1244C

description: See further details for a thumbnail overview catalog.
DOI: 10.1594/pangaea.800894
title: Visual core description (VCD) from ODP Hole 141-861D

description: Sediment depth is given in mbsf. Use "further details" link to download a zip archive of all visual core descriptions.
DOI: 10.1594/pangaea.801330
title: Visual core description (VCD) from ODP Hole 178-1095A

description: Sediment depth is given in mbsf. Use "further details" link to download a zip archive of all visual core descriptions.
DOI: 10.1594/pangaea.799174
title: Section images from ODP Hole 155-943A
DOI: 10.1594/pangaea.799187
title: Section images from ODP Hole 157-951A
DOI: 10.25549/gar-c81-41217
title: gar-200-42-04-01

description: Pulitzer Prize winner Hamlin Garland (1860-1940) is best remembered by the title he gave his autobiography, Son of the Middle Border. First receiving notice with a successful collection of grimly naturalistic 'down home' stories in 1891 (Main-Roads Traveled), Garland came to prominence just as the "frontier" mentality was receding in the wake of the settling of California and the West. Garland, with roots in Wisconsin and the Upper Midwest, frequently wrote about how this area had also been borderland in his lifetime. Garland was elected to the American Academy of Arts and Letters in 1918, and won the 1922 Pulitzer Prize for biography for his autobiography A Daughter of the Middle Border. In later years Garland wrote extensively about Indian affairs, conservation, art, literary trends, and psychic research; he also expanded his geographic range to include romances of the Far West, yet it was his reminiscences of his early years which stamped him in the public mind, and to which he turned again and again for inspiration. He lectured at USC in the mid-1930s; and his personal library along with some 8000 letters from fellow writers, publishers, and admirers came to USC after Garland's death, forming the cornerstone of the American Literature Collection. Supporters Thanks to generous support from the National Historical Publications & Records Commission (https://www.archives.gov/nhprc), the USC Libraries are digitizing this collection for online public access.
DOI: 10.1594/pangaea.796424
title: Close-up images of ODP Hole 117-724C

description: See further details for a thumbnail overview catalog.
DOI: 10.1594/pangaea.800738
title: Visual core description (VCD) from ODP Hole 126-787B

description: Sediment depth is given in mbsf. Use "further details" link to download a zip archive of all visual core descriptions.
DOI: 10.1594/pangaea.796457
title: Close-up images of ODP Hole 120-749C

description: See further details for a thumbnail overview catalog.
DOI: 10.1594/pangaea.799575
title: Section images from ODP Hole 175-1082B
DOI: 10.25549/gar-c81-41177
title: gar-200-42-04-01

description: Pulitzer Prize winner Hamlin Garland (1860-1940) is best remembered by the title he gave his autobiography, Son of the Middle Border. First receiving notice with a successful collection of grimly naturalistic 'down home' stories in 1891 (Main-Roads Traveled), Garland came to prominence just as the "frontier" mentality was receding in the wake of the settling of California and the West. Garland, with roots in Wisconsin and the Upper Midwest, frequently wrote about how this area had also been borderland in his lifetime. Garland was elected to the American Academy of Arts and Letters in 1918, and won the 1922 Pulitzer Prize for biography for his autobiography A Daughter of the Middle Border. In later years Garland wrote extensively about Indian affairs, conservation, art, literary trends, and psychic research; he also expanded his geographic range to include romances of the Far West, yet it was his reminiscences of his early years which stamped him in the public mind, and to which he turned again and again for inspiration. He lectured at USC in the mid-1930s; and his personal library along with some 8000 letters from fellow writers, publishers, and admirers came to USC after Garland's death, forming the cornerstone of the American Literature Collection. Supporters Thanks to generous support from the National Historical Publications & Records Commission (https://www.archives.gov/nhprc), the USC Libraries are digitizing this collection for online public access.
DOI: 10.1594/pangaea.272195
title: Hole/Core summary of ODP Site 170-1043
DOI: 10.1594/pangaea.790884
title: Raw data files of X-ray diffraction analysis from ODP Hole 160-964A

description: X-ray diffraction data stored as flat files in a zip archive.
DOI: 10.1594/pangaea.252550
title: Carbonates and bulk sediment geochemistry of ODP Hole 208-1264B

description: Data derive from coulometer, CHNS analyzer, and pyrolysis oven (rock eval)
DOI: 10.1594/pangaea.793800
title: P-wave velocity (PWS split-core system) on ODP Hole 135-840C
DOI: 10.1594/pangaea.799337
title: Section images from ODP Hole 164-997A
DOI: 10.25549/gar-c81-41260
title: gar-200-42-04-01

description: Pulitzer Prize winner Hamlin Garland (1860-1940) is best remembered by the title he gave his autobiography, Son of the Middle Border. First receiving notice with a successful collection of grimly naturalistic 'down home' stories in 1891 (Main-Roads Traveled), Garland came to prominence just as the "frontier" mentality was receding in the wake of the settling of California and the West. Garland, with roots in Wisconsin and the Upper Midwest, frequently wrote about how this area had also been borderland in his lifetime. Garland was elected to the American Academy of Arts and Letters in 1918, and won the 1922 Pulitzer Prize for biography for his autobiography A Daughter of the Middle Border. In later years Garland wrote extensively about Indian affairs, conservation, art, literary trends, and psychic research; he also expanded his geographic range to include romances of the Far West, yet it was his reminiscences of his early years which stamped him in the public mind, and to which he turned again and again for inspiration. He lectured at USC in the mid-1930s; and his personal library along with some 8000 letters from fellow writers, publishers, and admirers came to USC after Garland's death, forming the cornerstone of the American Literature Collection. Supporters Thanks to generous support from the National Historical Publications & Records Commission (https://www.archives.gov/nhprc), the USC Libraries are digitizing this collection for online public access.
DOI: 10.1594/pangaea.799252
title: Section images from ODP Hole 160-969A
DOI: 10.1594/pangaea.801092
title: Visual core description (VCD) from ODP Hole 160-966D

description: Sediment depth is given in mbsf. Use "further details" link to download a zip archive of all visual core descriptions.
DOI: 10.1594/pangaea.796738
title: Close-up images of ODP Hole 149-901A

description: See further details for a thumbnail overview catalog.
DOI: 10.1594/pangaea.799251
title: Section images from ODP Hole 160-968C
DOI: 10.1594/pangaea.255881
title: Geochemistry of interstitial water of ODP Hole 144-871C
DOI: 10.1594/pangaea.790844
title: Raw data files of X-ray diffraction analysis from ODP Hole 152-919A

description: X-ray diffraction data stored as flat files in a zip archive.
DOI: 10.25549/gar-c81-41229
title: gar-200-42-04-01

description: Pulitzer Prize winner Hamlin Garland (1860-1940) is best remembered by the title he gave his autobiography, Son of the Middle Border. First receiving notice with a successful collection of grimly naturalistic 'down home' stories in 1891 (Main-Roads Traveled), Garland came to prominence just as the "frontier" mentality was receding in the wake of the settling of California and the West. Garland, with roots in Wisconsin and the Upper Midwest, frequently wrote about how this area had also been borderland in his lifetime. Garland was elected to the American Academy of Arts and Letters in 1918, and won the 1922 Pulitzer Prize for biography for his autobiography A Daughter of the Middle Border. In later years Garland wrote extensively about Indian affairs, conservation, art, literary trends, and psychic research; he also expanded his geographic range to include romances of the Far West, yet it was his reminiscences of his early years which stamped him in the public mind, and to which he turned again and again for inspiration. He lectured at USC in the mid-1930s; and his personal library along with some 8000 letters from fellow writers, publishers, and admirers came to USC after Garland's death, forming the cornerstone of the American Literature Collection. Supporters Thanks to generous support from the National Historical Publications & Records Commission (https://www.archives.gov/nhprc), the USC Libraries are digitizing this collection for online public access.
DOI: 10.1594/pangaea.255882
title: Geochemistry of interstitial water of ODP Hole 144-872A
DOI: 10.1594/pangaea.799804
title: Section images from ODP Hole 191-1179B