Core concepts of accounting information systems 13 by simkin norman chapter 06

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Prepared 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 Chapter 6: Developing and Implementing Effective AISs • Introduction • System Development Life Cycle • Systems Planning • Systems Analysis • Detailed Systems Design and Acquisition • Implementation, Follow-Up, and Maintenance Copyright © 2015 John Wiley & Sons, Inc All rights reserved Introduction • Collaboration – Users, Analysts, Designers, Managers, Accountants and Auditors • Study of IT Systems – Planning and analysis through development – Design, Development, and Implementation – Maintenance of AIS applications Copyright © 2015 John Wiley & Sons, Inc All rights reserved Systems 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) Copyright © 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 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Four Stages in the Systems Development Life Cycle • Design – Changes that eliminate/minimize weak points – Preserve the strengths • Implementation, Follow-up, and Maintenance – Resource acquisition – Training employees – Follow-up studies – Identify new problems and correct Copyright © 2015 John Wiley & Sons, Inc All rights reserved Systems Development Life Cycle Copyright © 2015 John Wiley & Sons, Inc All rights reserved Systems Studies and AISs • Applications Portfolio – Enterprise resource planning (ERP) • • • • • Work flows Data Gathering Recording tasks Employee responsibilities Rewarding managers – Business process reengineering (BPR) • Employee resistance Copyright © 2015 John Wiley & Sons, Inc All rights reserved 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 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Systems 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 10 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Point-Scoring Analysis 34 Copyright © 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 35 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Outsourcing • Advantages – Company can focus on core competencies – More efficient use of time and resources – Cost savings • Disadvantages – Inflexibility of contractual relationships – Loss of control – Loss of competitive advantages 36 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Implementation, Follow-Up, and Maintenance • Implementation Activities • Managing IT Implementation Projects • Postimplementation Review • System Maintenance 37 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Implementation Activities • Prepare the physical site • Determine functional changes • Select and assign personnel • Train personnel • Acquire and install computer equipment 38 Copyright © 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 39 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Managing IT Implementation Projects • Program Evaluation and Review Technique – Also known as PERT – Helps identify critical paths – Recognize areas where slack time occurs • Gantt Charts – Useful for scheduling and tracking – Easy to understand – Best suited for projects lacking complexity 40 Copyright © 2015 John Wiley & Sons, Inc All rights reserved PERT 41 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Gantt Chart 42 Copyright © 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 43 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Postimplementation 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 44 Copyright © 2015 John Wiley & Sons, Inc All rights reserved System Maintenance • System Maintenance – Performed by IT function – Continues tasks created by initial follow-up study • Responsibilities – Identify errors and anomalies – Estimate costs of fixing items – Perform necessary modifications 45 Copyright © 2015 John Wiley & Sons, Inc All rights reserved System Maintenance Costs 46 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Study Break #4 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 47 Copyright © 2015 John Wiley & Sons, Inc All rights reserved 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 48 Copyright © 2015 John Wiley & Sons, Inc All rights reserved ... rights reserved Systems Development Life Cycle • Systems Study – Systems development work – Formal investigation of an existing information system • Performance of Study – In-house professionals.. .Chapter 6: Developing and Implementing Effective AISs • Introduction • System Development Life Cycle • Systems Planning • Systems Analysis • Detailed Systems Design and Acquisition... 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
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