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19.1 The accountant is likely to be:

· A major user of the computer output

· A designer of systems which supply much of the computer input

· Responsible for internal controls over data processing in the organization

· An expert in cost estimation and analysis

· A designer of many of the systems which the computer is intended to supplant.

With these responsibilities, the accountant must be actively involved in the computer acquisition process. The accountant's role is probably best carried out through participation in a team or committee effort, together with computer experts, systems analysts, production personnel, engineers, managers, and others whose functions are closely related to the information systems activity.

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