Reviews the book "Automatic Data Processing and Management,' by Nathan Berkowitz and Robertson Munro Jr.

The article identifies and discusses some of the essential variables that affect course structure and contents. A particular course is described by reference to a broad general outline. The depth and coverage of a course are determined by a number of variables that are present in all curriculums. These variables can assume a wide variety of values and combinations, and should be evaluated in any given situation prior to designing the systems course. The accounting systems course should be approached with the understanding that the over-all concept of systems extends beyond accounting. The accountant must expand his scope to meet the business's expanded informational needs. The accounting systems course should enable the student to cope with the broader demands of business in the areas of decision-making and electronic data processing. The assignments are made to provide as much exposure to the various subjects as possible. The average reading assignment for each of the thirty class periods consists of at least two chapters in a text, or two articles from current periodicals.

The article highlights that there is a definite need for an evaluation of current accounting thought concerning systems and accounting systems instruction. First, the accounting profession should recognize that more is encompassed by management information systems than the accounting system. Recognition of this fact leads to important implications for the training of accountants as "systems men." The educational requirements of the "systems man" can be met currently with an interdisciplinary curriculum of courses drawn from various disciplines, one of which must be accounting. Second, if the courses in the curriculum are taught by those trained to do so, the much-discussed problem of accounting faculty capabilities in the systems area is not as serious as we are led to believe. Finally, members of the accounting faculty need to communicate more freely with their colleagues in non-accounting areas and to develop an understanding, if not a proficiency, in those subjects which complement the traditional accounting systems course.

Reviews the book "Management, Information and Systems," by A.G. Donald.

Reviews the book "Auditing: An Integrated Approach," by Alvin A. Arens and James K. Loebbecke.