Social integration has two main phases, the real and conceptual. The social integration which the author talks about in this article is individual and personal. It denotes the development of the individual student in terms of comprehension of problems, the ability to select and marshall relevant materials, gaining a historical perspective, thinking reflectively, and the acquisition of facility in oral and written expression. The author proposes that one of the principal challenges to higher education has been to concern itself more definitively with practical affairs. Top educators are calling for universities to extend their activities to defining ultimate social objectives. Among the practical objectives which may be suggested for the consideration of accounting educators are the establishment of amicable relations among nations, expansion of national income without sharp disturbances, attainment of substantial equity in the distribution of real income, the safeguarding and expansion of personal freedoms. In this pattern of educational effort, vocational and professional training would be included as a responsibility of higher education.