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Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 5 - Robert L. Hurt

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Chapter 5 - Information systems concepts. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: List and discuss, in order, the steps in the systems development life cycle; explain the advantages and disadvantages of using the SDLC; apply the SDLC in accounting contexts; list and discuss the levels of the capability maturity model; classify organizations'' processes according to the CMM; explain factors managers should consider when choosing IT for an AIS.

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Chapter 5 Information Systems

Concepts

Trang 2

Outline

• Learning objectives

• Systems development life cycle

• Capability maturity model

• IT decision factors

Trang 3

Learning objectives

1) List and discuss,

in order, the steps

in the systems

development life

cycle

2) Explain the

advantages and

disadvantages of

using the SDLC

3) Apply the SDLC in

accounting

contexts

4) List and discuss

the levels of the capability maturity model

5) Classify

organizations’

processes according to the CMM

6) Explain factors

managers should consider when

choosing IT for an AIS

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Systems development life cycle

• A structured

methodology for

developing

information

systems

• Advantages

– Structure

– User input

• Disadvantages

– Rigid

– Costly

– Does not fit every situation

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Systems development life cycle

Initiation /

Build

Implementation

maintenance

Trang 6

Systems

development life

cycle

1) Initiation / planning

JKR Corporation has a lot of data in its AIS; it wants to use a data analytics tool to make sense of it

2) Requirements analysis

The tool must be comprehensive and widely used in similar organizations

• Here’s an example of

how to apply the

SDLC in accounting

information systems.

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Systems

development life

cycle

3) Design JKR wants to

use decision trees, neural networks and various statistical tests

to analyze its data

4) Build Rather than

creating a tool from scratch, JKR evaluates several data analytics packages from various vendors: Excel, SAS Enterprise Miner and SAP HANA

• Here’s an example of

how to apply the

SDLC in accounting

information systems.

Trang 8

Systems

development life

cycle

5) Test After examining

each package, JKR chose SAS Enterprise Miner The software is installed on a few

computers; users provide feedback on training and

customization issues

• Here’s an example of

how to apply the

SDLC in accounting

information systems.

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Systems

development life

cycle

6) Implementation JKR

installs SAS Enterprise Miner throughout the organization, and

provides training to staff who will use it

7) Operations &

maintenance JKR’s IT department supports

users via its help desk and other means

• Here’s an example of

how to apply the

SDLC in accounting

information systems.

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Capability maturity model

• Developed by

Watts Humphreys

• Five levels

• Initially used to

evaluate the

sophistication of

business

processes in

government

contractors

• Can be used in other contexts

• Business processes

– Sales / collection

– Acquisition / payment

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Capability maturity model

• Level One:

chaotic

Business processes

are not standardized

Individuals develop

their own processes,

but they do not share

them with others

• Level Two:

repeatable

Business processes involve major

milestones and specific deliverables They may yield

consistent results over time.

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Capability maturity model

• Level Three:

defined

Business processes

are developed based

on broader

organizational

standards They are

described in more

detail

• Level Four:

managed

Processes are measured; that is, the organization uses metrics to evaluate their performance.

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Capability maturity model

• Level Five:

optimized

The organization

uses a “total quality”

philosophy for its

business processes

and other important

elements

Chaotic

Repeatable

Defined

Managed

Optimized

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IT decision factors

• Things to consider

when developing /

purchasing a new

form of information

technology

• Macro-level

– Strategic fit

involvement

• Micro-level

– Adaptability

– Training

– Vendor reliability

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