Report of the Committee on Accounting Systems Instruction.

Abstract The article informs that developments in information processing over the past decade have triggered changes in the design and purposes of systems that provide management with information for planning and control. These developments have had an impact that can be compared to that of factory automation. The role of corporate and governmental accounting executives, Certified Public Accountants, and others concerned with information processing has been significantly affected. The magnitude and significance of changes in the systems area motivated the Executive Committee of the American Accounting Association to appoint the study committee. The committee had no difficulty in agreeing that a college level curriculum for accounting students should include sufficient instruction to provide a fundamental understanding of accounting systems upon which students could build their future career.