arbiter
JournalsAccount

Reforming accounting as a STEM discipline

Ken H. Guo

Journal of Accounting Education2025https://doi.org/10.1016/j.jaccedu.2025.100968article
AJG 2ABDC B
Weight
0.37

Abstract

• Political reframing and academic designation approaches do not make accounting a true STEM discipline. • Accounting can be best reformed as information systems in order to be classified as STEM. • Four examples are given to illustrate how accounting can be reformed. • Small steps are recommended to make curricular and institutional change. 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.

1 citation

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1016/j.jaccedu.2025.100968

Or copy a formatted citation

@article{ken2025,
  title        = {{Reforming accounting as a STEM discipline}},
  author       = {Ken H. Guo},
  journal      = {Journal of Accounting Education},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1016/j.jaccedu.2025.100968},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Reforming accounting as a STEM discipline

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.