Journals Information
Universal Journal of Accounting and Finance Vol. 13(4), pp. 145 - 163
DOI: 10.13189/ujaf.2025.130401
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Is It Due to the Globalization of American Accounting Standards after the Decision to Consider Accounting as a Science within the Core STEM Disciplines?
Essam Al Arbed *
Faculty of Economics, Damascus University, Syria
ABSTRACT
This study investigates the relationship between logical premises, the classification of accounting as a science, its role within STEM (Science, Technology, Engineering, and Mathematics), and the globalization of American accounting standards. Three hypotheses were tested, focusing on the impact of logical premises on considering accounting as a science, the relationship between accounting as a science and its place in STEM, and the effect of accounting as a basic science on the globalization of American accounting standards. The study adopted a rigorous methodology, combining a theoretical literature review with data collected through expert-reviewed questionnaires. The findings reveal that accounting is widely perceived as a science and that it is considered an essential component of STEM, with strong support for the globalization of American accounting standards. Significant medium-intensity positive correlations were found between the three themes of the study, and non-linear regression models were developed to explain the relationships between accounting as a science, its place in STEM, and the globalization of American accounting standards. The study's findings suggest that logical premises and the recognition of accounting as a science play a crucial role in shaping the acceptance of accounting within STEM, as well as its potential for global standardization.
KEYWORDS
Accounting as a Science, STEM (Sciences, Technology, Engineering, and Mathematics), Accounting within STEM, Accounting Education, Accounting and Globalization, American Accounting Standards
Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Essam Al Arbed , "Is It Due to the Globalization of American Accounting Standards after the Decision to Consider Accounting as a Science within the Core STEM Disciplines?," Universal Journal of Accounting and Finance, Vol. 13, No. 4, pp. 145 - 163, 2025. DOI: 10.13189/ujaf.2025.130401.
(b). APA Format:
Essam Al Arbed (2025). Is It Due to the Globalization of American Accounting Standards after the Decision to Consider Accounting as a Science within the Core STEM Disciplines?. Universal Journal of Accounting and Finance, 13(4), 145 - 163. DOI: 10.13189/ujaf.2025.130401.