In Oracle, they are the same:
SQL statements that create tables and clusters can also use ANSI data
  types and data types from the IBM products SQL/DS and DB2. Oracle
  recognizes the ANSI or IBM data type name that differs from the Oracle
  Database data type name. It converts the data type to the equivalent
  Oracle data type, records the Oracle data type as the name of the
  column data type, and stores the column data in the Oracle data type
  based on the conversions shown in the tables that follow.
The table below this quote shows that DECIMAL(p,s) is treated internally as a NUMBER(p,s):
SQL> create table t (a decimal(*,5), b number (*, 5));
Table created
SQL> desc t;
Name Type        Nullable Default Comments 
---- ----------- -------- ------- -------- 
A    NUMBER(*,5) Y                         
B    NUMBER(*,5) Y  
However, the scale defaults to 0 for DECIMAL, which means that DECIMAL(*) is treated as NUMBER(*, 0), i.e. INTEGER:
SQL> create table t (a decimal, b number, c decimal (5), d decimal (5));
Table created
SQL> desc t;
Name Type      Nullable Default Comments 
---- --------- -------- ------- -------- 
A    INTEGER   Y                         
B    NUMBER    Y                         
C    NUMBER(5) Y                         
D    NUMBER(5) Y