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Reforming accounting as a STEM discipline

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  • Guo, Ken H.

Abstract

There has been some effort to push the recognition of accounting as a STEM (science, technology, engineering, and mathematics) field through congressional legislation and the designation of academic accounting programs by individual schools. In this paper I argue that such legitimization is insufficient and that the accounting profession can best accomplish its stemmatization goal by reforming accounting as an information systems discipline. Such reform would necessitate a meaningful change of the accounting focus from rules to information systems design, implementation, and data analytics. I use four examples to illustrate how such reform might be carried out and discuss potential pitfalls and obstacles.

Suggested Citation

  • Guo, Ken H., 2025. "Reforming accounting as a STEM discipline," Journal of Accounting Education, Elsevier, vol. 71(C).
    • Handle: RePEc:eee:joaced:v:71:y:2025:i:c:s0748575125000193
    DOI: 10.1016/j.jaccedu.2025.100968
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    References listed on IDEAS

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    1. Jere R. Francis, 2006. "Are Auditors Compromised by Nonaudit Services? Assessing the Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 747-760, September.
    2. Jeacle, Ingrid, 2008. "Beyond the boring grey: The construction of the colourful accountant," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1296-1320.
    3. Martin Bloom, 2009. "Accounting For Goodwill," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 379-389, September.
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