Recognizing accounting as a STEM discipline through professional skills in accounting information systems☆

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2025-06-04 DOI:10.1016/j.jaccedu.2025.100970

Laura Romero dos Santos, Ariel Behr, Gwendole Ramos Duarte

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引用次数: 0

Abstract

This study examines the intersection of STEM (Science, Technology, Engineering, and Mathematics) technical skills and accounting, aiming to understand how Professional Skills in Accounting Information Systems (PSAIS) characterize the accounting as STEM field. The literature review includes 44 articles published in prominent accounting education journals, including the Journal of Accounting Education, Accounting Horizons, and Issues in Accounting Education. These articles were qualitatively analyzed to identify the PSAIS mentioned and their alignment with STEM principles. The PSAIS were then validated by academic and professional experts. The analyses revealed that PSAIS include advanced technological skills, such as knowledge of specialised software, data analysis, big data, and artificial intelligence. In addition, a solid understanding of mathematical and statistical concepts is considered crucial for interpreting and analyzing accounting information. The development of PSAIS is therefore key to characterizing accounting as a STEM discipline. These skills, which integrate scientific, technological, engineering, and mathematical dimensions, enable accounting professionals to meet the challenges of the digital age and technological advances. Our work contributions include an overview and research agenda, proposing a comprehensive analytic framework that categorizes accounting skills into STEM areas to guide future research and provide practical implications.

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通过会计信息系统的专业技能认识到会计是一门STEM学科☆

本研究考察了STEM（科学、技术、工程和数学）技术技能与会计的交集，旨在了解会计信息系统专业技能（PSAIS）如何将会计描述为STEM领域。文献综述包括发表在著名会计教育期刊上的44篇文章，包括《会计教育杂志》、《会计视野》和《会计教育问题》。对这些文章进行定性分析，以确定所提到的PSAIS及其与STEM原则的一致性。然后由学术和专业专家验证PSAIS。分析显示，PSAIS包括先进的技术技能，如专业软件知识、数据分析、大数据和人工智能。此外，对数学和统计概念的深刻理解被认为是解释和分析会计信息的关键。因此，PSAIS的发展是将会计定性为STEM学科的关键。这些技能整合了科学、技术、工程和数学维度，使会计专业人员能够应对数字时代和技术进步的挑战。我们的工作贡献包括概述和研究议程，提出了一个全面的分析框架，将会计技能分类为STEM领域，以指导未来的研究并提供实际意义。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

期刊介绍： The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.