Chapter 6: Developing and Implementing • Detailed Systems Design and Acquisition • Implementation, Follow-Up, and Maintenance... Systems Development Life Cycle • Systems Study – Systems
Trang 1Prepared by Paula Funkhouser University of Nevada, Reno
Core Concepts of Accounting Information Systems, 13th Edition
Mark G Simkin ● Jacob M Rose ● Carolyn S Norman
Developing and Implementing Effective AISs
Chapter 6
Trang 2Chapter 6: Developing and Implementing
• Detailed Systems Design and Acquisition
• Implementation, Follow-Up, and Maintenance
Trang 3– Planning and analysis through development
– Design, Development, and Implementation
– Maintenance of AIS applications
Trang 4Systems Development
Life Cycle
• Systems Study
– Systems development work
– Formal investigation of an existing information system
• Performance of Study
– In-house professionals (large organizations)
– Hire outside consultants (smaller companies)
Trang 5Copyright © 2015 John Wiley & Sons, Inc All rights reserved
Four Stages in the Systems
Development Life Cycle
• Planning and Investigation
– Organize a systems study team
– Preliminary investigation of current system
– Develop strategic plans
• Analysis of Current System
– Identify information needs
– Strengths and weaknesses
Trang 6Four Stages in the Systems
Development Life Cycle
• Design
– Changes that eliminate/minimize weak points
– Preserve the strengths
• Implementation, Follow-up, and Maintenance
Trang 7Copyright © 2015 John Wiley & Sons, Inc All rights reserved
Systems Development
Life Cycle
Trang 8Systems Studies and AISs
Trang 9Copyright © 2015 John Wiley & Sons, Inc All rights reserved
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
Trang 10Systems Planning
• Planning for Success
– Broad viewpoint in a systems study
– Use an interdisciplinary study team for evaluation of
systems
– Study team works closely with steering committee
– Align study with mission and strategic goals and
objectives
Trang 11Copyright © 2015 John Wiley & Sons, Inc All rights reserved
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
Trang 12Systems 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
– Report findings
Trang 13Copyright © 2015 John Wiley & Sons, Inc All rights reserved
Systems Analysis Procedures
Trang 14Understanding Organizational
Goals
• General Systems Goals
– Benefits should exceed the costs
– Create output that helps make better decisions
– Allows for optimal access to information
– Accommodates changing information needs
Trang 15Copyright © 2015 John Wiley & Sons, Inc All rights reserved
Understanding Organizational
Goals
• Top Management Systems Goals
– Long-range budget planning data
– Periodic performance reports
– Short-range operating performance
• Operating Management Systems Goals
– Well-defined narrow organization areas
– Current year decisions
Trang 16Systems Survey Work
• Systems Survey
– Allows for a more complete understanding
– Strengths and weaknesses of current system
• Understanding the Human Element and Potential Behavioral
Problems
– Employee resistance to change
– Gain full cooperation and support
Trang 17Copyright © 2015 John Wiley & Sons, Inc All rights reserved
Systems Survey Work
• Data Gathering
– Review existing documentation or create new materials
– Observe the current system in operation
– Use questionnaires and surveys
– Review internal control procedures
– Interview systems participants
Trang 18Systems Survey Questionnaire
Trang 19– Longer than preliminary investigation
– May provide interim reports
• Conclusions
– Final systems analysis report
– Submit to steering committee
Trang 20Evaluating System Feasibility
• Technical Feasibility
– Required technical resources
– Hardware and software
– Technical skills of current employees
• Operational Feasibility
– Compatibility with current environment
– Capabilities of current employees
Trang 21Copyright © 2015 John Wiley & Sons, Inc All rights reserved
Evaluating System Feasibility
Trang 22The 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
Trang 23Copyright © 2015 John Wiley & Sons, Inc All rights reserved
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
Trang 24Detailed Systems Design
• Designing System Outputs, Processes and Inputs
• Prototyping
• The Systems Specifications Report
• Choosing an Accounting Information System
• Outsourcing
Trang 25Copyright © 2015 John Wiley & Sons, Inc All rights reserved
Steps in the Systems Design Phase
Trang 26Detailed Systems Design
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Designing System Outputs,
Processes, and Inputs
• System Outputs
– Determine necessary outputs and format
– Create better outputs
– Hard-copy versus Soft-copy
• Process Design
– Identify necessary processing procedures
– Utilize tools to model computer processes
Trang 28Designing System Outputs,
Processes, and Inputs
• Designing System Inputs
– Identify and describe data elements
– Specify how data items must be coded
– Determine source of each data element
– Streamline data entry tasks
Trang 29Copyright © 2015 John Wiley & Sons, Inc All rights reserved
Prototyping
• Concepts
– Develop a simplified model of proposed system
– Scaled-down, experimental version
• Usefulness and Challenges
– Helps address issues of challenging projects
– Can create distrust and perception concerns
– Not recommended for traditional AIS applications
Trang 30Steps in Prototyping
Trang 31– Submitted to steering committee for review, comment, and approval
• The Make-or-Buy Decision
– Develop system within the organization
– Outsource development of system
– Canned software or Turnkey system
Trang 32Choosing an AIS
• Selection Criteria
– The functionality and performance capability of each proposed system
– Compatibility of each proposed system with existing systems
– Vendor stability and support
– Costs and benefits of each proposed system
– Maintainability of each proposed system
Trang 33Copyright © 2015 John Wiley & Sons, Inc All rights reserved
Choosing an AIS
• Point-Scoring Analysis
– Used to evaluate possible solutions
– Identifies point value for each criteria
• Hands-On Testing
• Selecting a Finalist
• Making a Final Decision
Trang 34Point-Scoring Analysis
Trang 35Copyright © 2015 John Wiley & Sons, Inc All rights reserved
Outsourcing
• Business Process Outsourcing
– Wide range of possible activities
– Routine function to entire operation
• Knowledge Process Outsourcing
– Contract to perform research or other knowledge-related work
Trang 36• Advantages
– Company can focus on core competencies
– More efficient use of time and resources
Trang 38Implementation Activities
• Prepare the physical site
• Determine functional changes
• Select and assign personnel
• Train personnel
• Acquire and install computer equipment
Trang 39Copyright © 2015 John Wiley & Sons, Inc All rights reserved
Implementation Activities
• Establish internal controls
• Convert data files
• Acquire computer software
• Test computer software
• Convert to the new system
Trang 40Managing IT
Implementation Projects
• Program Evaluation and Review Technique
– Also known as PERT
– Helps identify critical paths
– Recognize areas where slack time occurs
Trang 41Copyright © 2015 John Wiley & Sons, Inc All rights reserved
PERT
Trang 42Gantt Chart
Trang 43Copyright © 2015 John Wiley & Sons, Inc All rights reserved
Managing IT
Implementation Projects
• Project Management Software
– Operates on desktop or notebook computers
– Aids in the management of implementation projects
– Divides project into simpler activities
– Estimates time and cost of activities
Trang 44Postimplementation Review
• Reevaluate new system’s effectiveness
– Talk with personnel about satisfaction levels
– Talk with end users about satisfaction levels
– Evaluate control procedures and effectiveness
– Observe employee work performance
– Evaluate computer processing functions
– Determine output schedule timing and effectiveness
Trang 45– Identify errors and anomalies
– Estimate costs of fixing items
– Perform necessary modifications
Trang 46System Maintenance Costs
Trang 47Copyright © 2015 John Wiley & Sons, Inc All rights reserved
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 an
implementing an ineffective system
D System requirements are easily defined
Study Break #4
Trang 48A 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