Kế toán kiểm toán - Chapter 16: Introduction to systems development and systems analysis

Accounting Information Systems9th EditionMarshall B. Romney Paul John Steinbart16-1©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartIntroduction to Systems Development andSystems AnalysisChapter 1616-2©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartLearning ObjectivesExplain the five phases of the systems development life cycle.Discuss the people involved in systems development and the roles they play. Explain the importance of systems development planning and describe planning techniques.3©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartLearning ObjectivesDiscuss the various types of feasibility analysis, and calculate economic feasibility.Explain why systems change triggers behavioral reactions, what form this resistance to change takes, and how to avoid or minimize the resulting problems.Discuss the key issues and steps in systems analysis.4©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartIntroductionAnn Christy was promoted to controller of Shoppers Mart (SM).She determined the following:Store managers cannot obtain information other than what is contained on SM’s periodic, preformatted reports.The sales and purchasing departments cannot get timely information about what products are or are not selling well.5©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartIntroductionAnn is convinced that Shoppers Mart needs a new information system.She has the following questions:What process must the company go through to obtain and implement a new system?What types of planning are necessary to ensure the system’s success?6©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartIntroductionHow will employees react to a new system?How should the new system be justified and sold to top management? How can expected costs and benefits be quantified to determine whether the new system will indeed be cost-effective?7©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartIntroductionThis chapter discusses five major topics.The first topic is the system development life cycle (Objective 1).The second topic is the planning activities that are necessary during the development of the life cycle (Objectives 2 and 3).The third topic is the process of demonstrating the feasibility of a new AIS (Objective 4).8©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartIntroductionThe fourth topic is the behavioral aspects of change that companies must deal with to successfully implement a new system (Objective 5).The last topic is a discussion of systems analysis, the first step in the development cycle (Objective 6).9©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartLearning Objective 1 Explain the five phases of the systems development life cycle.10©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartThe Systems Development Life CycleWhat are the five steps in the systems development life cycle (SDLC)?Systems analysisConceptual designPhysical designImplementation and conversionOperations and maintenance 11©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartThe Systems Development Life Cycle: Systems AnalysisSystems Analysis Do initial investigation Do system survey Do feasibility study Determine information needs and system requirements Deliver systems requirementsConceptual Design12©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartThe Systems Development Life Cycle: Conceptual DesignConceptual Design Identify and evaluate design alternatives Develop design specifications Deliver conceptual design requirementsPhysical Design13©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartThe Systems Development Life Cycle: Physical DesignPhysical Design Design output Design database Design input Develop programs Develop procedures Design controls Deliver developed systemImplementation and Conversion14©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartThe Systems Development Life Cycle: Implementation and ConversionImplementation 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 systemOperation and Maintenance15©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartThe Systems Development Life Cycle: Operation and MaintenanceOperation and Maintenance Operate system Modify system Do ongoing maintenance Deliver improved systemSystemsAnalysisFeasibility analysis and decision points:Economic FeasibilityTechnical FeasibilityLegal FeasibilityScheduling FeasibilityOperational Feasibility16©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartLearning Objective 2 Discuss the people involved in systems development and the roles they play.17©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartThe PlayersWho are the people involved in developing and implementing AIS?ManagementAccountantsInformation systems steering committeeProject development teamSystems analysts and programmersExternal players18©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartThe PlayersWhat are top management’s roles?providing support and encouragementestablishing system goals and objectivesdetermine information requirements19©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartThe PlayersWhat are accountants’ roles?determine their information needsmay be members of the project development teamplay an active role in designing system controls20©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartThe PlayersWhat are the steering committee’s roles?set policies that govern the AISensures top-management participationguidance and controlfacilitates coordination and integration of IS activities21©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartThe PlayersWhat are the project development team’s roles?plan each projectmonitor project make sure proper consideration is given to the human element22©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartThe PlayersWhat are the system analyst’s and programmer’s roles?study existing systemsdesign new systems and prepare specificationswrite computer programs23©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartLearning Objective 3 Explain the importance of systems development planning and describe planning techniques.24©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartPlanning Systems DevelopmentWhy is planning an important step in systems development?consistencyefficiencycutting edgelower costsadaptability25©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartPlanning Systems DevelopmentWhat types of systems development plans are needed?project development planmaster plan26©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartPlanning TechniquesTwo techniques for scheduling and monitoring systems development activities are:PERT (program evaluation and review technique)PERT requires that all activities and the precedent and subsequent relationships among them be identified.Gantt chartA bar chart with project activities listed on the left-hand side and units of time across the top27©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartPlanning Techniques: Gantt Chart____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________Activity Week Starting12345678Project Planning Chart (Sample Gantt Chart)28©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartLearning Objective 4 Discuss the various types of feasibility analysis, and calculate economic feasibility.29©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartFeasibility AnalysisSystems analysis is the first step in the systems development life cycle (SDLC).A feasibility study (also called a business case) is prepared during systems analysis and updated as necessary during the remaining steps in the SDLC.The steering committee uses the study to decide whether to terminate a project, proceed unconditionally, or proceed conditionally.30©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartFeasibility AnalysisWhat five important aspects need to be considered during a feasibility study?Technical feasibilityOperational feasibilityLegal feasibilityScheduling feasibilityEconomic feasibility31©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartFeasibility AnalysisEconomic feasibility is the most frequently analyzed of the five aspects.What is the basic framework for feasibility analysis?capital budgeting model32©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartFeasibility AnalysisWhat are some capital budgeting techniques?payback periodnet present value (NPV) internal rate of return (IRR)33©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartLearning Objective 5 Explain why systems change triggers behavioral reactions, what form this resistance to change takes, and how to avoid or minimize the resulting problem.34©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartBehavioral Aspects of ChangeIndividuals 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.35©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartBehavioral Aspects of ChangeWhy do behavioral problems occur?personal characteristics and backgroundmanner in which change is introducedexperience with prior changescommunicationdisruptive nature of the change processfear36©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartBehavioral Aspects of ChangeHow do people resist AIS changes?aggressionprojectionavoidance37©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartBehavioral Aspects of ChangeHow can behavioral problems be overcome?meet needs of the userskeep communication lines openmaintain a safe and open atmosphereobtain management supportallay fearssolicit user participationmake sure users understand the system38©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartBehavioral Aspects of ChangeHow can behavioral problems be overcome? (continued)provide honest feedbackhumanize the systemdescribe new challenges and opportunitiesreexamine performance evaluationtest the system’s integrityavoid emotionalismpresent the system in the proper contextcontrol the users’ expectationskeep the system simple39©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartLearning Objective 6 Discuss the key issues and steps in systems analysis.40©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartSystems AnalysisWhen a new or improved system is needed, a written request for systems development is prepared.The request describes the current system’s problems, why the change is needed, and the proposed system’s goals and objectives.It also describes the anticipated benefits and costs.41©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartSystems AnalysisThere are five steps in the analysis phase:Initial investigationSystems surveyFeasibility studyInformation needs and systems requirementsSystems analysis report42©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartCase ConclusionWhat did Ann Christy decide?that the corporate office would gather daily sales data from each store43©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/SteinbartEnd of Chapter 1644©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart