Accounting Information Systems 9th Edition

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Systems Development
and Analysis
Lecture 3
(Chapter 18 & 20)
Introduction

This lecture discusses four topics:




system development life cycle (SDLC)
planning techniques and activities necessary
during the development of the life cycle
process of demonstrating the feasibility of a
new AIS
behavioral aspects of change that companies
must deal with to successfully implement a
new system
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-2
The Systems Development
Life Cycle

What are the five steps in the SDLC?
1.
2.
3.
4.
5.
Systems analysis
Conceptual design
Physical design
Implementation and conversion
Operations and maintenance
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-3
The Systems Development
Life Cycle
Systems Analysis
Conduct initial investigation
Conduct system survey
Feasibility
analysis and
decision points
Conduct feasibility study
Determine information needs and
system requirements
Deliver systems requirements
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-4
The Systems Development
Life Cycle
Conceptual Design
Evaluate design alternatives
Develop design specifications
Feasibility
analysis and
decision points
Deliver conceptual design
requirements
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-5
The Systems Development
Life Cycle
Physical Design
Design:output/database/input
Develop programs
Feasibility
analysis and
decision points
Develop procedures
Design controls
Deliver developed system
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-6
The Systems Development
Life Cycle
Implementation and Conversion
Develop plan
Install hardware and software
Train personnel, test the system
Complete documentation
Convert from old to new system
Fine-tune and review
Deliver operational system
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Feasibility
analysis and
decision points
Lecture 3-7
The Systems Development
Life Cycle
Operation and Maintenance
Operate system
Modify system
Do ongoing maintenance
Deliver improved system
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Systems
Analysis
Lecture 3-8
The Players

Who are the people involved in
developing and implementing AIS?
–
–
–
–
–
–
management
accountants
information systems steering
committee
project development team
systems analysts and programmers
external players
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-9
Feasibility Analysis

What five important aspects need to
be considered during a feasibility
study?
1.
2.
3.
4.
5.
Technical feasibility
Operational feasibility
Legal feasibility
Scheduling feasibility
Economic feasibility
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-10
Feasibility Analysis
Economic feasibility is the most
frequently analyzed of the five
aspects.
 What is the basic framework for
feasibility analysis?

–
capital budgeting model
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-11
Feasibility Analysis

What are some capital budgeting
techniques?
–
–
–
payback period
net present value (NPV)
internal rate of return (IRR)
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-12
Capital Budgeting Example
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-13
Behavioral Aspects of
Change
Individuals involved in systems
development are agents of change
who are continually confronted by
people’s reaction and resistance to
change.
 The best system will fail without the
support of the people it serves.

©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-14
Behavioral Aspects of
Change

Why do behavioral problems occur?
–
–
–
–
–
–
personal characteristics and
background
manner in which change is introduced
experience with prior changes
communication
disruptive nature of the change
process
fear
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-15
Behavioral Aspects of
Change

How do people resist AIS changes?
–
–
–
aggression
projection
avoidance
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-16
Behavioral Aspects of
Change

How can behavioral problems be
improved?
–
–
–
–
–
–
meet needs of the users
keep communication lines open
maintain a safe and open atmosphere
obtain management support
allay fears
solicit user participation
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-17
Behavioral Aspects of
Change
–
–
–
–
–
–
–
–
provide honest feedback
make sure users understand the system
describe new challenges and opportunities
reexamine performance evaluation
avoid emotionalism
present the system in the proper context
control the users’ expectations
keep the system simple
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-18
End of Lecture 3
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart
Lecture 3-19
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