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- 1. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 8e
James A. Hall
Chapter 14
Construct, Deliver, and Maintain
Systems Projects
- 2. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Objectives for Chapter 14
Be able to identify the sequence of events that constitutes the in-
house development phase of SDLC.
Be familiar with tools used to improve the success of systems
construction and delivery activities including prototyping, CASE
tools, and the use of PERT and Gantt charts.
Understand the distinction between structured and object-oriented
design approaches.
Understand the use of multi-level DFDs in the design of business
processes.
Be familiar with the different types of systems documentation and
the purposes they serve.
Recognize the role of accountants in the construction and delivery of
systems.
Understand the advantages and disadvantages of the commercial
software option and be able to discuss the decision-making process
used to select commercial software.
2
- 3. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
System Development Life Cycle
3
Figure 14-1
- 4. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Overview of Phases 3, 4 and 5
Phase 3. In-House Development
appropriate when organizations have unique
information needs
steps include:
• analyzing user needs
• designing processes and databases
• creating user views
• programming the applications
• testing and implementing the completed system
4
- 5. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Overview of Phases 3, 4 and 5
Phase 4. Commercial Packages
When acceptable, most organizations will seek
a pre-coded commercial software package.
advantages:
• lower initial cost
• shorter implementation time
• better controls
• rigorous testing by the vendor
risks:
• must adequately meet end users’ needs
• compatible with existing systems
5
- 6. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Overview of Phases 3, 4 and 5
Phase 5. Maintenance and Support
acquiring and implementing the latest software
versions of commercial packages
making in-house modifications to existing systems
to accommodate changing user needs
may be relatively trivial, such as modifying an
application to produce a new report, or more
extensive, such as programming new functionality
into a system
6
- 7. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 8e
James A. Hall
Phase 3
Systems Strategy
- 8. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Why Up to 25% of All Systems
Projects Fail
Poorly specified systems requirements
communication problems
time pressures
Ineffective development techniques
paper, pencils, templates, erasers instead of
software tools, such as CASE
Lack of user involvement in systems
development
8
- 9. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Prototyping
A technique for providing a preliminary
working version of the system
Built quickly and relatively inexpensively with
the intention it will be modified
End users work with the prototype and make
suggestions for changes.
A better understanding of the true
requirements of the system is achieved.
9
- 10. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Prototyping Techniques
10
Figure 14-2
- 11. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Computer-Aided Software
Engineering (CASE)
CASE technology involves the use of
computer systems to build computer
systems.
CASE tools are commercial software
products consisting of highly integrated
applications that support a wide range
of SDLC activities.
11
- 12. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Uses of CASE Tools
Define user requirements
Create physical databases from
conceptual user views
Produce system design specifications
Automatically generate program code
Facilitate the maintenance of programs
created by both CASE and non-CASE
techniques
12
- 13. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
CASE Spectrum of Support Tools
for the SDLC
13
- 14. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
1
2
3
4
6
8
9
Design Data Model Create Data Structures
5
Convert Data Files
B = 4 Weeks E = 5 Weeks I = 3 Weeks
Construct Phase Deliver Phase
PERT Chart for In-House
Development Project
PERT charts show the relationship among key activities
that constitute the construct and delivery process.
14
Figure 14-4
- 15. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
15
Gantt Chart
Figure 14-5
- 16. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Structured Design Approach
A disciplined way of designing systems
from the top down
Starts with the “big picture” of the
proposed system and gradually
decomposes it into greater detail so
that it may be fully understood
Utilizes data flow diagrams (DFDs) and
structure diagrams
16
- 17. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Object-Oriented Design Approach
It builds information systems from
reusable standard components or
objects.
Once created, standard modules can
be used in other systems with similar
needs.
A library of modules can be created for
future use.
17
- 18. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Elements of the Object-Oriented
Approach
Objects: equivalent to nouns
vendors, customers, inventory, etc.
Attributes: equivalent to adjectives
part number, quantity on hand, etc.
Operations: equivalent to verbs
review quantity on hand, reorder item
18
- 19. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Characteristics of an Inventory
Object
19
Figure 14-8
- 20. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Classes and Instances
An object class is a logical grouping of
individual objects that share the same
attributes and operations.
An object instance is a single occurrence of
an object within a class.
20
- 21. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Inheritance
Inheritance means that each object
instance inherits the attributes and
operations of the class to which it
belongs.
Object classes may also inherit from
other object classes.
21
- 22. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Systems Design
Follows a logical sequence of events:
model the business process and design
conceptual views
design normalized database tables
design physical user views (output and input
views)
develop process modules
specify system controls
perform system walkthroughs
22
- 23. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Data Modeling
Formalizes the data requirements of the
business process as a conceptual model
Entity-relationship diagram (ERD)
the primary tool for data modeling
used to depict the entities or data objects in
the system
Each entity in an ERD is a candidate for
a conceptual user view that must be
supported by the database.
23
- 24. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Normalization
User views in the data model must be
supported by normalized database tables.
Normalization of database tables:
A process of organizing tables so that entities are
represented unambiguously
Eliminates data redundancies and associated
anomalies
Depends on the extent to which the data
requirements of all users have been properly
specified in the data model
REA modeling facilitates normalization by identifying
entities at their most fundamental levels
The resulting databases will support multiple user
views
Described in more detail in chapter 9.
24
- 25. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Physical User Views:
Output Views
Output is the information produced by the
system to support user tasks and decisions.
Output attributes:
-relevance
-summarization
-exception orientation
-timeliness
-accuracy
-completeness
-conciseness
25
- 26. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Output Reporting Techniques
Different users prefer different styles of
output…
tables, matrices, charts, and graphs
…and modes of output.
hard copy vs. display screen.
Systems designers must identify these
styles and provide output in the desired
style.
26
- 27. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Physical User Views:
Input Views
Input views are used to capture the relevant
facts in business processes and transactions
(e.g., via REA model):
Resources
Events
Agents
Input may be either hard copy input
documents or electronic input.
27
- 28. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Designing Hard Copy Input
Items to Consider:
How will the document be handled?
How long will the form be stored and in
what type of environment?
How many copies are required?
What size form is necessary?
• Non-standard form can cause printing and
storage problems.
28
- 29. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Designing Electronic Input
Input may be from either hardcopy or electronic
Figure 14-14
- 30. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Data Entry Devices
Point-of-sale terminals
Touch screens
Mouse
Magnetic ink character recognition
devices
Optical character recognition devices
Voice and touch-tone recognition
devices
30
- 31. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Designing Process Modules
Begins with the DFDs produced in the
general design phase
First, decompose the existing DFDs to
a degree of detail that will serve as the
basis for creating structure diagrams
Structure diagrams provide the
blueprints for writing the actual program
modules
31
- 32. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Data Flow Diagrams (DFDs)
Used to represent multiple levels of
detail.
Can represent system physically or logically
Context-level DFDs represent an
overview of the business activities and
the primary transactions processed by
the system.
Do not include detailed definitions of data
files and specific procedures.
Decompose high-level DFDs into more
detailed lower-level DFDs.
32
- 33. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
DFD for Purchases and Cash
Disbursements System
33
Figure 14-15
- 34. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Lower Level DFD for AP Process I.4
34
Figure 14-16
- 35. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
The Modular Approach
Each module performs a single task.
Correctly designed modules possess two
attributes:
loosely coupled - low amounts of exchange
of data between modules
strongly cohesive - small number of tasks
performed in each module
35
- 36. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Designing System Controls
The last step in the detailed design phase
Need to consider:
computer processing controls
data base controls
manual controls over input to and output from the
system
operational environment controls
Allows the design team to review, modify, and
evaluate controls with a system-wide
perspective that did not exist when each
module was being designed independently
36
- 37. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Systems Walkthrough
Usually performed by the development
team
Ensure that design is free from conceptual
errors that could become programmed into
the final system
Some firms use a quality assurance
(QA) group to perform this task.
An independent group of programmers,
analysts, users, and internal auditors
37
- 38. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Program Application Software
If the organization intends to develop
software in-house, then a programming
language must be selected:
procedural languages or 3GLs
COBOL
event-driven languages
Visual Basic
object-oriented languages
Java
38
- 39. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
The Modular Approach to
Programming
Promotes programming efficiency
modules can be both programmed and
tested independently
Promotes maintenance efficiency
small modules are easier to analyze and
change
Promotes greater control
modules are less likely to contain material
errors of fraudulent logic
39
- 40. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Deliver the System: Testing
Programs must be thoroughly tested
before being implemented.
All logic procedures should be tested.
Test individual modules with test data
containing both “good” and “bad” data.
After testing individual modules, the entire
system should tested as a whole.
40
- 41. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Deliver the System: Documenting
Describes how the system works
Documentation should be provided for:
designers and programmers - comment lines
in programs, system flowcharts, and program
flowcharts
operator documentation - run manuals
user documentation - instructions on how to
use the system, tutorials, and help features
accountants and auditors - all of the above as
well as document flowcharts
41
- 42. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Deliver the System:
Converting the Databases
The transfer of data from its current form
to the format or medium required by the
new system
Control risks with the following
procedures:
validation – inspect old database before
conversion
reconciliation – reconcile the new converted
database against the original
backup - keep copies of the original files against
discrepancies in the converted data
42
- 43. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Deliver the System:
Converting the Databases
Three data conversion cutover approaches:
Cold turkey - switch to the new system all at once
and simultaneously terminate the old system.
riskiest approach
Phased - modules are implemented in a piecemeal
fashion.
reduces risk of a devastating failure
Parallel operation - the old system and new system
are run simultaneously for a while.
safest, yet costliest, approach
43
- 44. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Deliver the System:
Post-Implementation Review
Objective: measure the success of the new
system.
do after initial problems have been addressed
Assess:
system design adequacy
accuracy of time, cost, and benefit estimates
Provides feedback to improve future systems
development projects, including changes to
the current system
44
- 45. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Deliver the System:
The Role of Accountants
Most system failures are due to poor design
and improper implementation.
Accountants should provide their expertise to
help avoid inadequate systems by:
providing technical expertise for financial
reporting requirements
specifying documentation standards for auditing
purposes
verifying control adequacy in accordance with
SAS 78
45
- 46. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 8e
James A. Hall
Phase 4
Commercial Packages
- 47. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
The Purchase of Commercial
Systems Packages
Four factors have stimulated the growth
of commercial software:
relatively low cost
prevalence of industry-specific vendors
growing demand by small businesses
trend toward downsizing and distributed data
processing
47
- 48. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Trends in Commercial Packages
Turnkey systems - completely finished
and tested systems ready for
implementation
Backbone systems - provide a basic
system structure on which to build.
Vendor-supported systems - customized
and maintained by a vendor for a customer
ERP systems - difficult to classify since
they have characteristic of all of the above.
See chapter 11 for more details on ERP systems.
48
- 49. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Pros and Cons of Commercial
Packages
Advantages:
decreased implementation time
decreased cost
reduced probability of program errors
Disadvantages:
dependent on the vendor for maintenance
less flexibility in system
greater difficulty in modifying the system as needs
change over time
49
- 50. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Four Steps in Choosing a
Commercial Package
1. Analyze needs and develop detailed
specifications of the system requirements.
2. Send out the request for proposals to all
prospective vendors to serve as a
comparative basis for initial screening.
3. Gather the facts about each vendor’s
system using multiple sources and
techniques.
4. Analyze the findings and make a final
selection.
50
- 51. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 8e
James A. Hall
Phase 5
Maintenance and Support
- 52. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Maintenance and Support
Approximately 80% of the life and costs of
SDLC
Can be outsourced or done in-house
resources
End user support is a critical aspect of
maintenance that can be facilitated by:
knowledge management - method for gathering,
organizing, refining, and disseminating user input
group memory - method for collecting user input
for maintenance and support
52
- 53. Hall, Accounting Information Systems, 8e
©2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
The Iceberg Effect
53
Figure 14-29