Abstract The article focuses on the courses in accounting systems. The course in Accounting Systems of Constructive Accounting has long proved a troublesome one. Some instructors have steered a wide course around it, convinced that other accounting courses supplemented with practical experience is sufficient. Others believe that a great deal more can be done through the development of a systems course or courses. The development of machine methods has brought out a mass of material which accounting instructors cannot afford to ignore further. No single textbook has been of great assistance to date, for a number of the instruction state that no text is used in the course. The content of individual courses necessarily varies but from a summary of such content from a number of courses the prevalent aims of the instructors are made evident. One of the principal difficulties encountered in the organization and teaching of the course is the old problem of combining theory and practice. But, still it emerged as a popular course in accounting.
Harvey G. Meyer (Fri,) studied this question.