Accounting information systems 12th SIMKIN and norman chapter 13

Chapter 13:Developing and Implementing Effective Accounting Information Systems Introduction System Development Life Cycle Systems Planning Systems Analysis Detailed Systems Design Imple

Chapter 13:

Developing and Implementing Effective

Accounting Information Systems

Introduction

System Development Life Cycle

Systems Planning

Systems Analysis

Detailed Systems Design

Implementation, Follow-Up, and Maintenance

Systems Development

Life Cycle

Systems Study

system

Performance of Study

Four Stages in the Systems

Development Life Cycle

Planning and Investigation

Analysis of Current System

Four Stages in the Systems

Development Life Cycle

Design

Implementation, Follow-up, and Maintenance

Systems Development

Life Cycle

Systems Studies and AISs

Applications Portfolio

 Enterprise system

 Specialized information systems for functional areas

Impacts of Systems Studies

 Work flows

 Data gathering and recording tasks

 Employee responsibilities

Which one of the four stages in the Systems Development Life Cycle is likely to be most costly for a new system?

A.Planning and Investigation

B.Analysis

C.Design

D.Implementation, Follow-up, and Maintenance

Study Break #1

Which one of the four stages in the Systems Development Life Cycle is likely to be most costly for a new system?

A.Planning and Investigation

B.Analysis

C.Design

D.Implementation, Follow-up, and Maintenance

Study Break #1 - Answer

Systems Planning

Planning for Success

 Approach specific organizational problems from a

broad point of view

 Use an interdisciplinary study team for evaluation of systems

 Study team works closely with steering committee

Broad Viewpoint in a Systems Study

 Align study with mission and strategic goals and

Systems Planning

The Study Team and the Steering Committee

 Interdisciplinary study team

 Communicate closely with management

 Appoint a steering committee

Investigating Current Systems

 Preliminary investigation to identify issues

 Consider alternatives

Make recommendations

Systems Analysis

Purpose

 Become familiar with current system

 Identify inputs and outputs

 Identify strengths and weaknesses

 Make recommendations

Study Team Activities

 Identify and understand system goals

Perform a systems survey

Systems Analysis Procedures

Understanding Organizational Goals

General Systems Goals

Understanding Organizational Goals

Top Management Systems Goals

Operating Management Systems Goals

Systems Survey Work

Systems Survey

Understanding the Human Element and

Potential Behavioral Problems

Systems Survey Work

Data Gathering

materials

Systems Survey Questionnaire

 Longer than preliminary investigation

 May provide interim reports

Conclusions

Evaluating System Feasibility

Technical Feasibility

Operational Feasibility

Evaluating System Feasibility

The feasibility evaluation:

A.Is completed prior to detailed systems design

B.Includes economic, schedule, technical, legal, and operational feasibility

C.Both a and b are true

D.Neither a nor b is true

Study Break #2

The feasibility evaluation:

A.Is completed prior to detailed systems design

B.Includes economic, schedule, technical, legal, and operational feasibility

C.Both a and b are true

D.Neither a nor b is true

Study Break #2 - Answer

In developing an implementing IT, the study team and steering committee must consider organizational goals These include:

A.General, technical, and top management goals

B.General, operating management, and technical goals

C.Top management, operating management, and economic

goals

D.Top management, operating management, and general

systems goals

Study Break #3

In developing an implementing IT, the study team and steering committee must consider organizational goals These include:

A.General, technical, and top management goals

B.General, operating management, and technical goals

C.Top management, operating management, and economic

Steps in the Systems Design Phase

Detailed Systems Design

Designing System Outputs, Processes and

Inputs

Prototyping

The Systems Specifications Report

Choosing an Accounting Information System Outsourcing

Detailed Systems Design

Designing System Outputs,

Processes, and Inputs

System Outputs

Process Design

Designing System Outputs,

Processes, and Inputs

Designing System Inputs

Error Message of Data Input

Concepts

Usefulness and Challenges

Steps in Prototyping

The Systems Specifications Report

Systems Specifications Report

comment, and approval

The Make-or-Buy Decision

Choosing an AIS

Selection Criteria

system

existing systems

Choosing an AIS

Point-Scoring Analysis

Selecting a Finalist

Making a Final Decision

Point-Scoring Analysis

Business Process Outsourcing

Knowledge Process Outsourcing

knowledge-related work

Advantages

Disadvantages

Implementation Activities

Prepare the physical site

Determine functional changes

Select and assign personnel

Train personnel

Acquire and install computer equipment

Implementation Activities

Establish internal controls

Convert data files

Acquire computer software

Test computer software

Convert to the new system

Managing IT Implementation Projects

Program Evaluation and Review Technique

Gantt Charts

PERT

Gantt Chart

Managing IT Implementation Projects

Project Management Software

projects

Postimplementation Review

Reevaluate new system’s effectiveness

effectiveness

System Maintenance Costs

Prototyping, as an IT development approach, has both

advantages and disadvantages In general, prototyping is most appropriate when:

A.The design team is not pressed for time in creating a new

Prototyping, as an IT development approach, has both

advantages and disadvantages In general, prototyping is most appropriate when:

A.The design team is not pressed for time in creating a new

system

B.Users have a thorough understanding of their information needs

C.There are high risks associated with developing and

Study Break #4 - Answer

A point-scoring analysis:

A.Is a useful tool in conducting a feasibility analysis

B.Helps the systems study team to decide whether or not to

outsource their AIS

C.Provides a systems study team with an objective means for selecting a final AIS

D.Is a tool used for managing IT projects

Study Break #5

A point-scoring analysis:

A.Is a useful tool in conducting a feasibility analysis

B.Helps the systems study team to decide whether or not to

outsource their AIS

C.Provides a systems study team with an objective means for selecting a final AIS

D.Is a tool used for managing IT projects

Study Break #5 - Answer

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Chapter 13