| CPC G06F 8/443 (2013.01) | 9 Claims |

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1. A non-transitory computer-readable recording medium storing a conversion program for causing a computer to execute a process comprising:
dividing a source program into a plurality of program blocks;
selecting, based on a result of analysis of an access count from each of the plurality of program blocks to each of a plurality of accelerators, a first program block among the plurality of program blocks and an accelerator of an arrangement destination of the first program block, among the plurality of accelerators;
converting the first program block into a hardware logic to be operated in the accelerator of the arrangement destination;
counting a number of times of calls of a function that corresponds to each of the plurality of accelerators, which is included in the plurality of program blocks; and
acquiring the number of calls of the function as the access count, in the analysis.
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