Not with the WordPress API, but you can do it with vanilla PHP pretty easily.
<?php
//Get the full path of the local directory first.
$fullpath = __DIR__;
//check if you are in a theme directory or a plugin directory
if (strpos( $fullpath, 'themes' ) !== false )
{
//It's a theme, use get_stylesheet_uri
} elseif ( strpos( $fullpath, 'plugins' )
{
//It's a plugin, use plugins_url
} else {
//It's somewhere else entirely.
}