1. Trang chủ
  2. » Giáo án - Bài giảng

Accounting information systems 11e romney steinbart chapter 20

153 421 0

Đang tải... (xem toàn văn)

Tài liệu hạn chế xem trước, để xem đầy đủ mời bạn chọn Tải xuống

THÔNG TIN TÀI LIỆU

Thông tin cơ bản

Định dạng
Số trang 153
Dung lượng 907,5 KB

Nội dung

C HAPTER 20 Systems Design, Implementation, and Operation © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart of 173 INTRODUCTION • Questions to be addressed in this chapter include: – What are the activities that take place in the conceptual design phase of the systems development life cycle (SDLC)? – What activities take place in the physical systems design phase? – What happens during the systems implementation and conversion process? – What activities occur in the systems operation and maintenance process? © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart of 173 INTRODUCTION • Accountants must understand the entire systems development process, because they are involved in several ways: – Helping to specify their needs – As members of the development team – As auditors after the fact • Accountants also help keep the project on track by: – Evaluating and measuring benefits – Measuring costs – Ensuring the project stays on schedule © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart of 173 INTRODUCTION • Effective systems analysis and design can ensure that developers: – Correctly define the business problem – Design the appropriate solution © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart of 173 INTRODUCTION • The crucial phases of the SDLC include: – Systems analysis to define the new systems requirements (discussed in Chapter 18) – The phases discussed in this chapter, which include: • • • • Conceptual systems design Physical systems design Systems implementation and conversion Operation and maintenance © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart of 173 INTRODUCTION • The crucial phases of the SDLC include: – Systems analysis to define the new systems requirements (discussed in Chapter 18) – The phases discussed in this chapter, which include: • • • • Conceptual systems design Physical systems design Systems implementation and conversion Operation and maintenance © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart of 173 CONCEPTUAL SYSTEMS DESIGN • In the conceptual systems design phase, a general framework is created for implementing user requirements and solving the problems identified in the analysis phase • The three main steps are: – Evaluate design alternatives – Prepare design specifications – Prepare the conceptual systems design report © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart of 173 Conceptual Systems Design Evaluate Design Alternatives Systems Analysis Prepare Design Specifications Prepare Conceptual Systems Design Report Physical Design Implementation and Conversion Operation and Maintenance © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart of 173 Systems Analysis Evaluate Design Alternatives Prepare Design Specifications Prepare Conceptual Systems Design Report Physical Design Implementation and Conversion Operation and Maintenance © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart of 173 CONCEPTUAL SYSTEMS DESIGN • Evaluating design alternatives – There are many design decisions that must be made For example: • Should a document be hard-copy or sent by EDI? • Should the company use a large centralized mainframe or some form of distributed processing? • What form should data entry take, e.g., keyboard, optical character recognition, POS devices? © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 10 of 173 OPERATIONS AND MAINTENANCE • Factors and questions include: – Goals and objectives – Satisfaction – Benefits • Were the expected benefits achieved? © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 158 of 173 OPERATIONS AND MAINTENANCE • Factors and questions include: – Goals and objectives – Satisfaction – Benefits – Costs • Are actual costs in line with expected costs? © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 159 of 173 OPERATIONS AND MAINTENANCE • Factors and questions include: – Goals and objectives – Satisfaction – Benefits – Costs – Reliability • Has the system failed, and if so, why? © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 160 of 173 OPERATIONS AND MAINTENANCE • Factors and questions include: – Goals and objectives – Satisfaction – Benefits – Costs – Reliability – Accuracy • Does the system produce accurate and complete data? © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 161 of 173 OPERATIONS AND MAINTENANCE • Factors and questions include: – Goals and objectives – Satisfaction – Benefits – Costs – Reliability – Accuracy • Does the system produce timely information? – Timeliness © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 162 of 173 OPERATIONS AND MAINTENANCE • Factors and questions include: – Compatibility • Are hardware, software, data, and procedures compatible with existing systems? © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 163 of 173 OPERATIONS AND MAINTENANCE • Factors and questions include: – Compatibility – Controls and security • Are there safeguards against unintentional errors, fraud, and intrusion? © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 164 of 173 OPERATIONS AND MAINTENANCE • Factors and questions include: – Compatibility – Controls and security – Errors • Are there adequate error-handling procedures? © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 165 of 173 OPERATIONS AND MAINTENANCE • Factors and questions include: – Compatibility – Controls and security – Errors – Training • Are systems personnel and users adequately trained? © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 166 of 173 OPERATIONS AND MAINTENANCE • Factors and questions include: – Compatibility – Controls and security – Errors – Training – Communications • © 2008 Prentice Hall Business Publishing Is the communications system adequate? Accounting Information Systems, 11/e Romney/Steinbart 167 of 173 OPERATIONS AND MAINTENANCE • Factors and questions include: – Compatibility – Controls and security – Errors • Are structural changes that resulted from the system – Training beneficial or harmful? • If harmful, how can they be resolved? – Communications – Organization changes © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 168 of 173 OPERATIONS AND MAINTENANCE • Factors and questions include: – Compatibility – Controls and security – Errors – Training – Communications • Is documentation complete and accurate? – Organization changes – Documentation © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 169 of 173 OPERATIONS AND MAINTENANCE • Any problems discovered during the review should be brought to management’s attention, and adjustments should be made • When the review is complete, a postimplementation review report is prepared • User acceptance of that report is the final activity in systems development © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 170 of 173 OPERATIONS AND MAINTENANCE • Control of the AIS is then passed to the data processing department • But the work is not done – About 30% of the work takes place during development – The remaining 70% is spent in maintaining the system—particularly with respect to software modifications and updates © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 171 of 173 SUMMARY AND CONCLUSIONS • You’ve learned in more depth about the activities that take place in the conceptual design phase of the systems development life cycle (SDLC) • You’ve also learned about activities that take place in the physical systems design phase • You’ve explored what happens during the systems implementation and conversion process • Finally, you’ve learned about the activities in the last phase of the systems development life cycle —the systems operation and maintenance process © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 172 of 173 ... conceptual systems design report © 200 8 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/ Steinbart of 173 Conceptual Systems Design Evaluate Design Alternatives Systems. .. controls © 200 8 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/ Steinbart 41 of 173 Systems Analysis Physical Systems Design Output Design Conceptual Systems Design... devices? © 200 8 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/ Steinbart 10 of 173 CONCEPTUAL SYSTEMS DESIGN • Also, there are many ways to approach the systems development

Ngày đăng: 12/05/2017, 10:59