Accounting Information Systems:
A Business Process Approach
Chapter Fourteen: Introduction to
Systems Development
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Learning Objective
After completing this chapter, you should
understand:
 Systems development methodology and
benefits
 The systems development life cycle
 The techniques used to acquire facts
 The context of accounting application
development
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Learning Objective (Continue)
After completing this chapter, you should be
able to:
 Identify task required in each phase of the
systems development life cycle
 Identify models/techniques suitable foe
each phase of the systems development life
cycle
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Exhibits: 14.3, 14.4, 14.6,
14.7, 14.8
Tables: 14.1 - 14.4
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Exhibit 14.3 Information Technology Environment
Information technology environment has four key elements:
1. IT strategy is the organization’s broad vision for using IT to support the
organization’s overall business strategy and processes.
2. IT infrastructure is the organization of technology to support business
processes. It refers to the way that technology is used for recording,
processing, storing, and communicating data.
3. IT function refers to the organization of people responsible for acquiring
and developing information systems and for supporting end-users.
4. Systems development process is the process by which applications are
developed, used, and maintained. The process is represented by the
systems development life cycle—a series of steps used by organizations to
build accounting applications.
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Exhibit 14.4 Tasks in Systems Investigation (in terms of the concepts in Figure 14.1)
Business strategy:
Study alignment of proposed system with business strategy and objectives.
AIS applications:
Understand current applications (if any) and perceived deficiencies.
Propose new applications or modifications.
Identify benefits and costs of acquiring and implementing new applications.
Business process:
Understand current business process and needed changes.
Identify effects of proposed systems on business process.
Identify effects of proposed systems on employees.
Identify costs of redesigning processes and training users.
Identify benefits of modified business processes.
IT environment:
Assess whether the proposed system is feasible given the organization’s IT strategy, IT
infrastructure, IT function, and systems development process.
Note: The tasks listed above are organized by issue and not by the order in which they would
be conducted. For example, the task of understanding current applications may occur before
identifying the effects of proposed systems on employees.
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Exhibit 14.6 Tasks in Systems Analysis
Business strategy:
Study alignment of proposed system with business strategy and objectives.
AIS applications:
Understand current applications (if any) and perceived deficiencies.
Propose new applications or modifications.
Identify benefits and costs of acquiring and implementing new applications.
Business process:
Understand current business process and needed changes.
Document current business process.
Identify effects of proposed system on business process.
Identify effects of proposed system on employees.
Design and document revised business process.
Model data needed to support business process/users.
Identify costs of redesigning processes and training users.
Identify benefits of modified business processes.
IT environment:
Assess whether proposed system is feasible given the organization’s IT strategy, IT
infrastructure, IT function, and systems development process.
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Exhibit 14.7 Tasks in Systems Design
Business strategy:
Ensure that the design of the proposed system is consistent with business
strategy and objectives.
AIS applications:
Design reports, input forms, tables, and processing.
Prepare RFQ (request for quotation) or RFP (request for proposal).
Select supplier.
Select hardware and software.
Business process:
Refine business processes and controls.
Design training program.
IT environment:
Ensure that the design of the proposed system is appropriate given the
organization’s IT strategy, IT infrastructure, IT function, and systems
development process.
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Exhibit 14.8 Tasks in Systems Implementation
Business strategy:
Ensure that the implementation is consistent with business strategy
and objectives.
AIS applications:
Develop application.
Test application.
Install application.
Train users.
Convert to new system.
Business process:
Implement changes to business process/controls.
Implement training program.
IT environment:
Ensure that the implementation is appropriate given the
organization’s IT strategy, IT infrastructure, IT function, and systems
development process.
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Table 14.1 Models and Techniques Used in Different Phases of the Systems Development Life Cy
Phase
Examples of Models/Techniques
Introduced in Chapter
Systems
investigation
Systems
analysis
Workflow table
Overview activity diagram
Workflow table
Activity diagram
Use case diagram
Use case descriptions
Risk analysis templates
Types of internal controls
UML class diagram
Form layout
Input controls
Report layout
Use case diagram
Use case descriptions
Training manual
User manual
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3
3
3
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Systems design
Systems
implementation
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Table 14.2 Design of AIS Applications
Designing AIS
1. Precise specification of data that will need to be collected
2. Design of records and tables, primary keys, and foreign keys
3. Relationship between tables
4. How data will be collected (e.g., data entry form, bar code reader,
or e-commerce)
5. Form content and organization
6. Input controls
7. Report content and organization
8. Frequency of report generation
9. Data entry and update mode: real-time system, batch processing
(on-line/off-line), and batch updates
10. Required linkage between this application and others (e.g., general
ledger or inventory)
11. How data and processing will need to be shared—centralized,
centralized processing with distributed entry, decentralized,
distributed processing, etc.
12. Access controls and backup/recovery controls
Chapter
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Table 14.3 Phase Objectives
Phase
Objective
Systems investigation
Propose a solution from alternatives that is feasible and
will meet the organization’s needs.
Develop detailed requirements for the new system.
Specify the physical reality of the system (specify forms,
reports, tables, processes, etc.) and choose a supplier.
Build the new system and convert from the old system to
the new.
Systems analysis
Systems design
Systems implementation
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Table 14.4 Generic Tasks in the Professional Problem Solving Model
Task
Description
Define
Acquire
Define the problem and solution alternatives to be considered.
Determine what information is required and obtain it from a variety
of sources.
Select, design, and/or implement a solution.
Communicate the solution to diverse audiences.
Develop
Communicate
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