This text investigates the integration of information technology within accounting practices to prepare students for professional roles. Barry E. Cushing provides a structured framework for understanding how data processing systems function within corporate environments. The book utilizes technical analysis and procedural examples to bridge the gap between theoretical accounting principles and modern digital implementation.

This text is widely recognized as a foundational resource for advanced undergraduate and graduate accounting curricula. Educators and professionals frequently cite the book for its clear articulation of the technical requirements necessary for modern accounting information systems.