PROCEEDINGS AU ToMA T

Where the accountants have fallen down, however, is in their reluctance and sometimes inability to make intensive studies of different equipment and to specify their requirements for equipment. As one authority in the field of electronic data processing has pointed out, "Accountants, unlike engineers, take the equipment as given without bothering to specify their own particular needs." But after all things are taken into consideration, it is of primary importance that the personnel who are handling the details of the investigation have a good knowledge of the particular application to be studied. Executives in many companies have been dissatisfied with the help received from outsiders who are expert programmers and who know a lot about equipment, but who are unfamiliar with business systems. In some companies executives have found that their own personnel, who know the firm's particular data processing system, after three or four months of experience in which to grasp the logics of the computer and the intricacies of programming, are much more valuable than such outside experts.