Compur. & Educ.. Vol. 4. pp. 97 lo 105 0360.1315/80/050l-07SO2.

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INTEGRATING ACCOUNTING AND COMPUTER

PROGRAMMING EDUCATION:
AN INTERNATIONAL STUDY

W. L. STAATS
Chairman. Accounting and Business Administration, Hudson Valley Community College,
Troy. NY 12180. U.S.A.

(Received 21 February 1979; unended 1 July 1979)

Abstract-In the spring of 1978. the author conducted a world-wide study of 35 universities and
technical colleges to determine what is being done to provide hands-on experiences in Computer
Programming for Accounting majors. Most institutes visited are in a continuous process of
developing and re-vamping programs and subjects since so many Accounting occupations
demand computer expertise. Attention was given to the following items.
1. Program objective(s): Faculties must initially decide what aspects of computer education
their accounting graduates need-programming, control. data management, systems analysis or a
broader perspective such as economics.
2. Subject(s) to be offered: Most institutions require at least two semesters of computer pro-
gramming experiene. BASIC and COBOL are most useful for accountants.
3. Faculty considerations: Locating computer faculty with sufficient accounting education and
experience is most difficult.
4. Course considerations: Attention must be given to course title, location in the curriculum.
credit/contact hours and labs, time allocation of theory vs applications, text, projects. grading,
and use of packaged programs.
5. Physical aspects of the program: Special problems arise concerning hardware. They involve
the use of unit record (punch card) systems vs direct access terminals, centralized vs decentralized
terminal locations, hours of availability, assistance available for students experiencing difficulties.
From this study. the author developed specific recommendations regarding a one-semester
computer programming course for accounting majors.

For more than a decade, college-level schools of business have been wrestling with the problem of
integrating computer studies with accounting programs. Several universities have been in the van-
guard of experimenting with courses, while others have lagged and now find it imperative to act, since
so many corporations are seeking accountants with computer knowledge.
There are complications: (1) Properly qualified faculty are rare; (2) Economic conditions make it
difficult to revamp programs which entail expensive purchases or rental of equipment; (3) Seasoned
accounting faculty are wary of the computer and are sometimes unwilling to adopt it for classroom
applications since they, themselves, have little computer experience; (4) Faculty often disagree as to
the thrust and content of computer experience subjects in the accounting curriculum.
During the Spring of 1978, the writer interviewed chairmen, faculty, and computer center personnel
in 35 schools of business throughout the world to determine what is being done to provide accounting
majors with the proper computer experience. See the attached list of institutes and interviewees.
It was an enlightening experience-particularly in the sense of finding that tertiary-level institutions
in several countries are far ahead of many of their United States counterparts. This article describes
findings from visits to universities and technical colleges in Australia, New Zealand, Singapore, Egypt,
Holland, England, Belgium and Norway, as well as California and New York State. A sizeable
segment of the information was gathered through interviews in the State of Victoria, Australia, where
the writer spent time at each of the fourteen universities, technical institutes, and colleges of advanced
education. Significant progress in computerizing accounting has occurred there because government
grants for the tertiary institutions have supported academic rather than administrative use of com-
puters.
The objective of the sabbatical study is the development of a computer-experience course at
Hudson Valley Community College, Troy, New York, with an enrollment of 6000, approx. $ in
Business.
This article describes the major points of concern involved in establishing and operating computer-
ized accounting programs, including examples of what is happening in particular institutions.

97
98 W. L. STAATS

DETERMINING OBJECTIVES

Critical decisions are necessary at the outset. Accounting faculties must first determine the objec-
tives of their curriculum with relation to the type of computer education provided. In terms of thrust,
there appear to be at least five directions to take.

Providing computer programming prurtice

So that future accountants have a fair idea of what is involved in developing programs computer
programming practice is provided. With this knowledge, accountants are no longer totally reliant on
computer specialists when seeking information, nor are they likely to be confused by jargon peculiar
to computer operators. At Footscray Technical Institute (Australia), a faculty member gleefully
recalled the fun we used to have snowing the accountants back when he managed a computer
installation in industry. Furthermore, some rudimentary knowledge of programming will make the
accountant more conversant with the many capabilities of computers. Too often. an important idea is
shelved when the computer specialist informs the accountant a particular project cant be done on
the computer.

Emphasize control aspects

Accountants should have enough programming experience to determine whether the correct infor-
mation is being put into the machine and that the procedures are in accordance with acceptable
amounting priorities. Somehow, computerized printouts seem to have an aura of authenticity which
may be totally deceiving. So much computer fraud has evolved that accountants must gain expertise
in locating sources and methods of manipulating input and output date. At Melbourne University
(Australia), the head of the School of Accountancy felt that control was the most important emphasis
in the accountants computer education.

Systems analysis
Most faculty visited felt that systems analysis should be a prime ingredient of computer education
for accountants. At Groninger University (Holland), the faculty seemed to prefer the Pascal system of
programming, not for its practical applications, but rather for its success in the logic of arranging and
analyzing information. Systems proponents feel that accountants must get a broad view of the entire
business operation in terms of information processing.

Data management
The fourth generation of computers has facilitated the storage of information which is used repeti-
tively in a particular concern, and even useful among various organizations. There has been such a
proliferation of useful programs that accountants should become more aware of what programs arc
already available and suitable for use. At Kuring-Gai College of Advanced Education (Australia). they
stressed the point that accountants should not spend time and expertise developing something which
is already tested and used elsewhere. Executive-level secretaries will soon be required to know more
about Data Management-making them the resident expert on packaged programs for use in man-
agement and communications.

In the larger Australian universities (e.g. New South Wales, Sydney, Melbourne and Monash),
departments of accounting have been a part of the Schools of Economics. For some, this has been a
deterrent because the thrust of accounting education has been highly theoretical, de-emphasizing
pragmatic applications, such as computer programming. Accounting specialists at the universities of
Sydney and Monash are striving to update their curriculums in terms of computerizing accounting
applications. One of the benefits of the economic orientation, however. is that it provides a broader
awareness of computers in economics as well as accounting.
In some institutions visited, the faculty lamented their lack of progress. At the University of Cairo
(Egypt), with over 100,000 students, accounting majors take only a survey course in data processing.
One faculty member is pushing hard for more computer studies and has suggested that at least the
top loo/, of the students be channeled into hands-on experience with the computer. Some small
colleges (e.g. Warrnambool, Australia) do not feel that their accounting students need much computer
experience, since they come from a rural locality which does not use computers.
 Integrating accounting and computer programming education 99

SUBJECTS TO BE OFFERED
Program content involves further decision-making. Priorities must be established. Some institutions
have more freedom than others in developing programs. Two-year college accounting programs, for
instance, leave little room for additional courses in computer studies. At the technical college in
Serang (Belgium), the writer learned that programs are designed at the National Council level and
cannot be changed without their approval. In todays economy, college administrators are apt to
reject courses which require (a) additional credit hours in the program and (b) significant expense for
equipment.
Bendigo College of Advanced Education (Australia) is developing an Accounting Major-Data
Processing Minor, since so many industries have openings for people with those areas of expertise.
One of the most imaginative programs reviewed was that established at the Royal Melbourne Insti-
tute of Technology (Australia) where Accounting majors are required to take a fundamental subject in
programming, but may later opt to specialize in systems analysis or additional programming lan-
guages as desired.

WHICH COMPUTER LANGUAGE(S) TO OFFER

As might be expected, each computer language has its advantages and disadvantages. In 24 of the
35 institutes visited, a course in BASIC was offered to Accounting majors. Others offered COBOL,
FORTRAN, PLI, Pascal, etc.
BASIC seems to fit the needs for accountants since they are not being educated to perform
programming as a major responsibility on the job. The BASIC language can be learned rapidly, thus
providing more time for actual programming experience as well as theoretical knowledge. BASIC has
its limitations, however, because its simplicity does not suit it for many complex business applications.
COBOL is much better suited to business applications, but the language takes considerable time to
teach. FORTRAN is quite mathematical in nature, takes a long time to teach, and is unsuited for
many business applications. Some institutes are conducting comparative operations. California State
University at San Diego is concurrently offering 8 sections of BASIC and 10 of FORTRAN.
Other institutes use one computer language to supplement another. Accounting majors at the
University of Aukland (New Zealand) take FORTRAN and COBOL. Many colleges use the arrange-
ment exemplified by the Royal Melbourne Institute of Technology (Australia) where students first
take BASIC and later on round off their background by using COBOL for more complicated
accounting applications.
The math background of students taking computer programming courses is an important consider-
ation. At the State University of Albany, New York, it is felt that math through Pre-Calculus levels is
necessary to get students through their computer program offerings. The requirements are similar at
the University of Aukland (New Zealand). Most of the professors interviewed, however, do not agree.
Around the world, accounting faculties felt that the amount of computer experience required by
accountants does not demand heavy math background. Students taking BASIC need very little math
preparation.

FACULTY CONSIDERATIONS:

Securing good faculty is a most delicate and difficult task. This is influenced by a number of factors:
(A) Since Data Processing is relatively new as an academic pursuit, properly qualified teachers are
rare.
(B) People with a combined background in accounting and data processing are sought after by
industry at pay rates far in excess of what educational institutes can offer.
(C) Existing faculty in the accounting area do not recognize the need to diversify and become
involved in something as new and demanding as computer science.
As a result of the interviews, the writer found that very few experienced computer specialists have a
sound background in accounting. At the University of Singapore, the chairman asserted that exper-
ienced accountants with computer experience are most rare in the educational arena. We have such a
man and dont wish to lose him.
Caulfield Technical Institute (Australia) has a real find-a young, enthusiastic, accounting professor
with a few years industrial experience in a computer center. Add to that his determination to use the
computer as much as possible in nil accounting courses (e.g. Cost, Auditing), and the result is an
accounting program geared to the future. In addition, the same institute has another accounting
faculty member who has just about completed developing a beginning course in accounting-taught
by using simple computer programming.
100 W. L. STAATS

When discussing faculty considerations. the writer encountered some very interesting prejudices. A
faculty member in accounting at the Norwegian School of Economics (Bergen, Norway) voiced a
strong warning against using computer studies faculty. We used them for a while, but found the)
were trying to make programming experts out of our accounting students. This sentiment was voiced
in a number of institutes visited. At Cal State in San Diego. the chairmen somewhat facetiously said
that anyone but computer faculty should teach programming courses to accountants. Many data
processing faculty fail to realize that accounting constitutes such a demanding body of knowledge
that we cannot hope to develop programming experts in the same curriculum.
Further admonition was levied against using other-than accounting faculty. At the University of
New South Wales (Australias largest university), the chairmen inveighed against using math-science
faculty because they were inclined toward teaching pure math rather than practical accounting
applications.
At the University of Melbourne (Australia), we discussed the amount of work experience required
of faculty teaching data processing to accountants. They feel that no experience is needed on the part
of lecturers who cover description and theory. but that the tutors who meet with small groups should
have work experience.
There were a few institutions visited where a separate computer department serviced the entire
college. At the Canberra College of Advanced Education (Australia), computer facult] teach the same
introductory programming subject to accounting, math. and science majors.
There is the difficult problem in getting existing accounting faculty to update themselves to the
point where they will use computers for accounting applications in class. Many feel that there is just
no room in their courses for the computer. It appears that some innovation is needed in this area.
Swineburne Institute of Technology (Australia) required accountants to take a computer program-
ming course, but also stresses the use of packaged (canned) programs in cost accounting, auditing, tax,
etc. Packaged programs are very easy to use in class and have the distinct advantage of illustrating
how the computer can be used to solve accounting problems previously presented manually.
A unique effort on the part of computer center personnel is going on at Gippsland College of
Advanced Education (Australia) where the computer center director actively meets with faculty
members to see how the faculty can use the computer center services in their courses.
Currently, it is not unusual for accounting faculty to be embarrassed into learning more about
computer applications. Part-time evening school students. who work at technically-advanced offices
during the dab. are wondering why their professors do not use the computer to solve quantitative
problems. In addition, many secondary schools are offering simple computer programming courses
with hands-on experience. Their graduates are anxious to continue using the computer when they get
to college-level accounting problems.
Accounting chairmen must enthusiastically support the intergration of accounting and data pro-
cessing. An academic leader with a positive approach can do a great deal to convince accounting
faculty that computerized accounting is the key word for the present and future.

STRUCTURING A COURSE IN PROGRAMMING

FOR ACCOUNTANTS

At this point. we shall discuss the requirements desirable if only a single subject can be allocated to
provide hands-on experience for accountants. Some of the considerations are:

Tirle
This varies among institutions. Some examples are: Data Processing, Computer Systems, Quanti-
tative Studies. Information Systems, Computers and Accounting.

While several institutes offer this course as a first semester subject. the recommended location is
sometime later on in the program. Ideally. students should be familiar with problems in basic
accounting, statistics. or marketing before encountering them in a computer course. At the University
of Singapore. the accounting students get their computer experience in the third year, enabling them
to build in quantitative information learned in the two earlier years. The most unusual approach to
placement of this course was at LaTrobe University (Australia) where the professor taught computer
programming in his basic accounting course. While reviewing the sophisticated computer content,
the writer asked the professor where he would also find time to teach accounting principles in the
same course. He responded that any capable student could teach himself accounting from a good text.
lnteresting viewpoint!!
 Integrating accounting and computer programming education 101

Creditlcontuct hours and labs

A single computer programming course for accountants usually carries 3 or 4 credit/contact hours.
In addition, students are expected to spend another 2-8 h a week outside of class, developing and
processing programs.

Allocation of time to theory us applications

Some course time must be devoted to systems analysis, description of hardware and software, etc.
In addition. students must learn the language, flowchart problems, and program them. When seeking
to determine time allocations, the writer discovered quite a range. At the University of Lancaster
(U.K.), nearly 754 of the course is theoretical, while at Ngee Ann Technical College (Singapore), only
307; is devoted to theory. As might be expected, universities stress theory while technical institutions
stress practice. The writer would recommend a heavier stress on practice since accountants can best
learn flowcharting and programming by using it to solve practical business problems.

Texts, manuals and other materials

A standard data processing text is most useful as a basis for lecturers and as a study source for
students. ln addition, a simple computer operators manual would be helpful. This manual could
easily be developed on the campus. A hefty reservoir of quantitative business problems is also most
desirable. Professors can gather dozens of samples from accounting, statistics, and marketing areas.

Computer projects
The number of projects completed depends on the number of students in the course, available
terminals. and degree of difficulty of the programs to be written. At Cal State in San Diego (Califor-
nia), students are expected to complete 6 to 8 programs averaging 50 statements each. At this
institute, there are approx. 35 students for each terminal. At Preston Institute of Technology (Austra-
lia), where there are approximately 75 students to a terminal, only 3 projects are possible. At Los
Angeles City College, which has open admissions and great numbers of disadvantaged students, only
1 to 3 programs can be completed. An ideal situation exists at Deakin University (Australia) where
there are only 10 students to a terminal, allowing each student a chance to develop dozens of
programs.

Grading the course

A hands-on computer experience course for accountants lends itself to a variety of grading tech-
niques. Final examinations, classroom tests, short quizzes, oral and written projects, and term papers
were used at institutes visited. The professors agreed that the best test of a students ability is how well
he could program a problem. However, completed projects are difficult to weight for grades since they
lend themselves to student collusion.
The most strict grading procedures were found at the Universities of Aukland (New Zealand) and
Singapore. At Aukland, the entire grade is based on the final exam at the end of the year. Students
have approx. 50 assignments during the year and must complete them in order to sit for the final. At
Singapore, students completed projects and submitted them, but the final exam constituted the entire
grade unless it became a border-line case: in that event, the projects were taken into consideration. A
few institutes had neatly organized weighting schemes, such as at the University of New South Wales,
which allocated SOu/, to the final, loo/, to programs, 20% to the mid-term and 20% to class assign-
ments and quizzes. At Preston Technical Institute (Australia), there is no final exam, grading is
allocated to 3 BASIC programs, along with tests on linear programming and financial math.
The writer recommends that a maximum weighting of 30% should be allocated to projects unless a
way is developed to guarantee that a student has completed his work unassisted.

Packaged (canned) programs

While packaged programs are finite teaching aids for illustrating how the computer can solve
various types of routine problems, they do not develop any understanding of flow-charting or pro-
gramming and should not be used to any great extent in a basic computer course for accountants.
The most unusual course structure was encountered at Wellington Polytechnic Institute (New
Zealand). There, the courses are tailored to the needs of various student groups. Accounting courses
are presented in the form of week-end seminars, 2-week training sessions, etc., given off-campus to
businessmen at any location where enough students can be gathered together to make a presentation
worthwhile. The instructor is prepared to drive to outer towns and cities. His idea of a hands-on
computer experience course is a portable computer terminal which can be placed in his car and taken
to any location needed.
 By far. the most sophisticated method of teaching a computer experience course was seen at the
University of New South Wales. It is a model for things to come. The BASIC language is self-taught
by using a complete set of campus-developed cassettes with film strips. At a carrel. the student listens
to the cassettes and watches illustrations on the screen. After reviewing a particular module, he turns
to a printout terminal nearby and performs the operation on his own. After satisfactorily mastering
that procedure. he returns to the cassette film and reviews the next module. Very professional and
most inspiring!

TERMINAL INFORMATION

A good number of colleges visited used computer access through punched cards. This system has
some advantages over access through terminals, since students do not get to monopolize a terminal.
However, turn around time with punched cards can sometimes be devastatingly slow. The accounting
chairman at Prahan Technical Institute (Australia) is currently sending the punched cards away for
processing at another nearby college. If it takes a day or so. he commented, the students fail to
appreciate the full advantage of using the computer in terms of speed.

The writer feels that working at terminals provides the student with full appreciation of hands-on
experience starting from writing the program through to seeing the results. In discussing the vjarious
arrangements. particular items were noted:
Quunrity rlri~/r_rpe of t~r~~ti)~/I.s.The range of student numbers per terminal varied tremendously. At
the universities in Australia. they are able to operate with only ten students per terminal. The
technical institutions are not so fortunate, however. and must service many more students per
terminal. Obviously. large ratios of students per terminal limit the number of projects which can be
completed. The writer concludes that about thirty students per terminal presents a very workable
situation. enabling each student to accomplish at least ten medium-sired programs. He further con-
cludes that about one-third of the terminals should be visual. There is probably no institution to
compare with Leeds Polytechnic Institute (U.K.) which has the largest accounting program in the
nation. There are some 1700 accounting and economics majors with 48 accounting faculty. At various
locations are some 120 computer terminals to serve the students.
LOCLITIOII(cwtrrr/ix/ KS dcc~r~tra/ixrl). Is it better to have the terminals in one location on campus.
or in those academic areas where the students take most of their classes! Most faculty agreed that, in
terms of cost, a single cornpurrr was better than having several around the campus; but they disagreed
when it came to trrrtrirlu/ locations. Many enjoy their empires and prefer the control they can exercise
over their own battery of terminals. At LaTrobe University (Australia). the faculty member had his
very own terminal in his office. with telephone access from his home. My interview was like a visit to
the Wizard of Oz! At California State University in San Diego, there arc four terminal locations on
the campus. and directions are posted to all of them in case a particular battery is fully occupied.
The writer feels that a central terminal location is preferable since security is such an important
consideration in current times. At the writers home campus. Hudson Valley Community College. the
terminals will be available 24 h a day. 7 days a week. because security personnel are always on duty in
the same building where the terminals arc located.
A very progressive system is in operation at the Norwegian School of Business and Economics,
where accounting majors get their terminal experience at various local business establishments which
have computer installations. Students are expected to help solve practical business problems on
location. In no other situation did the writer observe such a close working relationship between
business and academics.
Hour.s of Lcmilahilit~~. Most colleges had access hours between 7 am. and IO p.m. Very few of the
institutes outside of the U.S.A., however. had weekend hours of availability. At MacQuarie University
(Australia). undergraduates were limited to use 5 h a day. but graduate students had 24 h privileges.
Trrrninal a.ssistrrr~w (slrper~~ision). The writer was concerned about the availability of experienced
personnel to assist students having problems when working at terminals. There were quite a range of
methods. At Footscray Technical Institute (Australia). faculty and computer center personnel are
available to provide assistance during working hours on campus. The California State University
branches in Los Angeles and San Diego reimburse grad students to stay at the terminal locations. At
Los Angeles City College. they use work study students who have already taken a course in BASIC.
The writer was quite impressed that so many computer center personnel felt quite willing to lend
assistance.
 Integrating accounting and computer programming education 103

Most students simply ask others in the room for assistance when problems arise. One university
faculty member in Australia felt strongly that absolutely no one should be available to assist students
with problems. After all, thats what education is all about, he offered. Any reasonably bright
student must be expected to find his own way through problems!

RECURRENT PROBLEMS

Not long after beginning the interviews, the writer noticed trends developing in terms of problems
related to integrating accounting and data processing. Some of the problems, together with suggested
solutions, are as follows:

Peak periods

Students the world over will procrastinate with assignments and then experience the frustration of
not being able to find access to the terminals. There are several ways to help relieve congestion
difficulties:
(1) Have 24 h terminal availability, if possible.
(2) Assign programs throughout the course, rather than toward the end. In BASIC, students can
commence terminal experience the first weeks of classes.
(3) Develop a system where students sign into time blocks for computer use. At Preston Technical
Institute, students sign up for one-half hour time segments and cannot schedule two time blocks
consecutively.

Cheating

Students should be encouraged to lend limited assistance to classmates, but not to do someone
elses assignments. To curtail this, the professor might do the following:
(1) Use oral and written tests on flowcharting and programming.
(2) Limit the amount of credit assigned to projects done outside of class.
(3) Attempt to assign each student a unique project.

Faculty resistance

Positive efforts must be taken to convince faculty that the computer is playing an increasingly
important role in accounting and that they must keep abreast of the times by at least using packaged
programs to solve quantitative accounting problems.

Computer breakdown

Breakdowns are inevitable and will completely disrupt plans oriented too closely to computer use.
The professor should always have alternate material to cover. There is a wealth of descriptive and
theoretical information which can be covered. Students must learn to be prepared for computer
breakdowns on the job. They should be taught never to delay completing projects until the last
minute-since such practices in industry can be disastrous.

CONCLUSION

The writer appreciated the opportunity to spend his sabbatical seeing what is going on elsewhere.
We can always learn from others. The time has passed when accounting professors can continue to
ignore the influence of the computers in all phases of accounting. Educational institutes must strive to
further integrate data processing with accounting studies.
 LIST OF INSTITUTES AND INTERVIEWEES
Interviews conducted
Date of visit
Institution No. of students Location (1978) Persons(s) interviewed

California State Univ. at San Diego 5,000 Bus. Sts. San Diego, Jan. 31 Professor Wm. Spaulding,
California Chairman, Information Studies
California State Univ. at Los Angeles 22,000 Total Los Angeles, Feb. 2 Dr Gessford, Chairman
California Business Studies Systems
Los Angeles City College 20,000 Total Los Angeles, Feb. 3 Professor Sue Krimm,
California Instructor
Univ. of Aukland 300 Bus. Sts. Aukland, Feb. 7 Professor G. D. Morris,
New Zealand Head, Accounting Dept.
Wellington Polytechnic Institute 3,500 Total Wellington, Feb. 9 Professor G. D. Davy, Head,
New Zealand School of Admin. Studies
Ballarat Technical Inst. Ballarat, Feb. 17 Professor Ken Miller
Australia Professor Graeme Holmes
Caulfield Technical Inst. 5,000 Total Caulfield, Feb. 21 Professor Noel Huggan
Australia Professor Kevin Fitzgerald
Royal Melbourne Institute 25.000 Total Melbourne, Feb. 24127 Professor Brian ODonahugh
of Technology Australia Professor Steve Ranson
Professor Cliff Forrester
Professor Hugh Ballantyne
Sumburne Technical Inst. 260 Atg. Melbourne, Feb. 2X William Nash, Head
Australia Accountancy Department
Footscray Institute of Technology 2,500 Total Footscray. Mar. 9 Professor Brian Belcher
Australia Professor Ian Prestly
Latrobe University 200 Atg. Melbourne Mar. 16 Professor Michael Scorgie
Australia
Preston Institute of Technology 2.400 Total Preston, Mar. 17 Professor Clive Gregory
Australia Professor Ken Greenhill
Professor Ron Woolley
Deacon University 1.500 Total Geelong, Mar. 22 Professor Robert Gibson
Australia Professor Joy Teague
Professor Hugh Moore
Wairnonbool College of 600 Total Wairnonbool, Mar. 23 Professor Ian Symonds
Advanced Education Australia
Gippsland Institute of 650 Total Churchill, Mar. 29 Professor Ian Roberts
Advanced Education Australia Professor Maitland Vertigan
Professor Michael Jones
Prahan Institute of Technology 1,200 Total Prahan, Apr. 4 Professor Rick Goodall
Australia
Bendigo College of Advanced Education 2,000 Total Bendigo, Apr. 7 Professor Ron Howland
Australia
Monash University 12,500 Total Melbourne, Apr. 11 Professor Douglas Campbell
Australia
Melbourne University 15,000 Total Melbourne, Apr. 18 Professor Robert Nicholl
Australia
Canberra College of Advanced 5,000 Total Canberra, Apr. 24 Professor Don Maund
Education Australia Professor Kevin Osborne
University of New South Wales 22,000 Total Sydney, Apr. 25 Professor C. H. P. Brookes
Australia
MacQuarie University 7,000 Total Ryde, Apr. 26 Dr A. McHugh
Australia
Sydney University 15,000 Total Sydney, Apr. 27 Professor Jeff Richards
Australia Professor Allen Craswell
Professor M. C. Wells
Kuring-Gai College of Advanced 2,000 Total Sydney, Apr. 28 Professor Barbara Syme
Education Australia Professor Lin Smith
University of Singapore 8,000 Total Singapore May 3 Professor Fong
Ngee Ann Technical Coll. 2,300 Total Singapore May 4 Professor S. E. Lim
University of Cairo 100,000 Total Cairo, May 10 Profesor Awadallah
Egypt
Escole Superiere DInformatique 200 Total Serang, May 22 Professor David
Belgium Professor Guerin
Professor Fasotte
Eindoven University 5,000 Total Eindoven, May 23 Professor Kerbosh
Holland
University of Groninger 15,000 Total Groninger, May 25 Professor Von Klooster
Holland
Leeds Polytechnic Univ. 10,000 Total Leeds, June 1 Professor Bull
U.K.
Univ. of Lancaster 4,700 Total Lancaster, June 2 Professor Mace
U.K.
Norwegian School of Economics 1,200 Total Bergen, June 5 Professor Thomas Polesie
Norway