A dynamic social and technological environment is changing the way accounting data is accumulated and accounting information is presented. A need in the accounting education curriculum is thus the understanding of the nature of information systems and their development, use and control. A simplified form of an entity relationship diagram, used in information systems analysis, is used to set up a conceptual model of the roles of the accountant in producing accounting information. The conceptual model is decomposed into a set of diagrams which are shown in orthogonal form against learning levels. These diagrams facilitated the identification, grouping and sequencing of the information system elements of the accounting curriculum and setting relevant learning objectives.