The article discusses the need for more systems content in the accounting curriculum and the need for systems education in the elementary accounting course. It is readily agreed that the main aim of accounting is to provide management with reports on stewardship and responsibility. It is difficult to comprehend any reporting system that exists without a solid foundation of an efficient, well-constructed accounting system. It would seem that all suggestions for revised accounting curricula will eventually center upon the non-major. It is the opinion here that this type of student will also benefit greatly from the type of course to be suggested. A knowledge of systems is essential for this student, since systems breed coordination and with it, a de-emphasis of the planning function and the decision-making power and personal responsibilities of all but the top planners and decision makers. Systems analysis and data processing is the direction in which the greatest additional coverage is to be given.

The article focuses on the integrated use of data processing equipment in teaching accounting subjects. Educators have long realized that accounting students must be introduced to modern methods for processing data. In 1960, the American Accounting Association conducted a survey, which concluded that principal changes expected in accounting education in five to ten years would include a shift to emphasis on electronic data processing. Educators must recognize that a new information technology is developing. Unless the accounting profession asserts its rightful place in this area, a new profession will gain prominence. It would seem that the impact of modern data processing equipment is upon educators. Unfortunately, too many accountants and accounting educators do not seem to realize this. Perhaps they choose not to realize it. The consequence will be obvious. The failure of accountants to familiarize themselves with modem methods will permit the emergence of well-trained machine people who will gain competence and practice in the area of "information technology." It is the accountant who by training and experience is most familiar with business data processing. The problem of creating or implementing the equipment should not be the accountant's problem.