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

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  • dos Santos, Laura Romero
  • Behr, Ariel
  • Duarte, Gwendole Ramos

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.

Suggested Citation

  • dos Santos, Laura Romero & Behr, Ariel & Duarte, Gwendole Ramos, 2025. "Recognizing accounting as a STEM discipline through professional skills in accounting information systems☆," Journal of Accounting Education, Elsevier, vol. 72(C).
    • Handle: RePEc:eee:joaced:v:72:y:2025:i:c:s0748575125000211
    DOI: 10.1016/j.jaccedu.2025.100970
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    References listed on IDEAS

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