A non-transitory computer-readable recording medium stores a conversion program for causing a computer to execute a process including: 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; and converting the first program block into a hardware logic to be operated in the accelerator of the arrangement destination.