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Chapter 17

Acquiring and Implementing Accounting

Information Systems

Systems Implementation and


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Use new or modified system - system
Prior to use the new system, carefully test it to
make sure that all bugs have been detected.

Include Bubble 5.0 (Systems implementation),
6.0 (post implementation review), and 7.0
(systems maintenance)
Systems implementation - in which computer
programs are written, the design of the database
and documents is finalized and the system is put
into operation
Post-implementation review - in which the
organization checks to see that the system does
what it was supposed to do
Systems maintenance involves making repairs
and modifications to the system

Systems Implementation

Systems implementation - a set of

procedures performed to complete
the design contained in the
approved systems design document
and to test, install and begin to use
the new or revised information

Systems Implementation
Complete the design contained in the approved
systems design document
Write, test, and document the programs and
procedures required by the approved systems
design document
complete user manuals and other documentation by
educating and training personnel
Determine by thoroughly testing the system with
users that the system satisfies the users'
Ensure correct conversion by planning, controlling,
and conducting an orderly installation of the new

Approaches to Implementation

Parallel Approach - Most

control of the three approach
Both old and new systems
operate together for a time
The parallel approach provides
a high level of control because
the old system is not
abandoned until users are
satisfied that new system
adequately replaces the old.
Greater control comes at a
cost; meaning it is expensive to
keep two systems running

Implementation Approaches

Direct Approach- the

riskiest of the three
approaches because at
time x the old system is
stopped and the new
system is begun
This implementation
method is also reffered as
big bang or cold turkey
No validation - old system
off and new system on
Enterprise system
implemented this approach
Direct implementation can
lead to disaster
less costly than parallel
approach if all goes well

Implementation Approaches

Modular Approach - combined

with the parallel or the direct
New system is either
implemented one subsystem
or module at a time or is
introduced one organizational
unit at a time
Also called as the phased
permits pilot testing of a
SAP implementation using the
modular approach

Accountant's Involvement in Systems

As an analyst - the accountant could be the
development team member who completes the
systems design or the programmer who codes
the computer programs
As a user - involved in systems implementation,
especially when an accounting system is being
As a consultant - complete the design; help
prepare the contracts or help plan, conduct and
evaluate the system tests.
could be project leader and have control over
the final design, testing and acceptance of the
new system

The systems implementation deliverable

The project completion report:
Summary of requirements satisfied by the new system
Estimated and actual duration of each development stage
Estimated and actual systems performance (response time, costs,
System documentation which provides an overview of the new
Program documentation which includes source code and other
related items
User manual which describes operating procedures for both manual
and automated procedures
Operations run manual, operating instructions for computer
System test report
User training programs and manuals
operator training programs and manuals

Triggering systems implementation

system implementation provides two major
inputs :
Systems selection - Approved
configuration plan
Structured system design - Approved
systems design document

Intermediate steps in systems

Complete the design
Acquire Hardware and
Write, test, debug, and
document computer
Select, train, and educate
Complete User Manual
Test System
Obtain Approvals
Conduct Conversion

Systems Operation
Examine the system in its production
environment to determine whether the
system is continuing to satisfy the user's
If the system possibly can be made to
work better, its value to the user will

Three different types of periodic
Post-implementation review
Systems maintenance
System survey

The Post-Implementation Review

The post-implementation review involves an
examination of a working information system,
conducted after system's implementation
Determine whether user is satisfied with new system
Identify the degree of correspondence between
system performance requirements and the system's
achieved performance
Evaluate the quality of the new system's
documentation, training programs, and data
Review the performance of the new system and if
necessary recommend improvements

Systems Maintenance
The modification (repair, correction,
enhancement) of existing applications
Expenditures ca account 50-70% of the
total cost of a system over its total life
Three types of maintenance activities:

Discuss three steps in SDLC
Systems implementation, post-implementation
review and systems maintenance
The successful completion of these steps has on
the achievement of the systems development
objectives (system meets user needs, efficient
and effective systems development process)
Delivered a system that meet most of the user
requirements, implemented the system on time
and within budget and there does not seem to
be any bugs