A system and method for computational unification of heterogeneous implicit and explicit processing elements which supports the aggregation of any number of such processing elements. The system and method of the present invention supports the generation of a unified executable program through the use of directive statements which are analyzed in conjunction with the semantic structures in the parsed source code to generate appropriate source code targeted to the implicit and explicit processing elements. The computational unification system and method of the present invention further embodies expertise with the particular programming style and idiom of the various processing elements.