14 Construct Deliver and Maintain Systems Projects

Chapter 14
Construct, Deliver, and Maintain

Systems Projects
Accounting Information Systems, 7e

James A. Hall
Hall, Accounting Information Systems, 7e
©2011 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.
Hall, Accounting Information Systems, 7e 2
System Development Life Cycle
Figure 14-1

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

 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

 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

Phase 3
Systems Strategy

James A. Hall
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

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.

Prototyping Techniques
Figure 14-2

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.
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
CASE Spectrum of Support Tools
for the SDLC

PERT Chart for In-House Development
Project
Construct Phase Deliver Phase
B = 4 Weeks E = 5 Weeks I = 3 Weeks

Design Data Model Create Data Structures Convert Data Files
1 3 6 9
4
5
Figure 14-4
8
PERT charts show the relationship among key activities

that constitute the construct and delivery process.
Gantt Chart
Figure 14-5

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
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.
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

Characteristics of an Inventory Object
Figure 14-8

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.

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.

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
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.
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.
Physical User Views:
Output Views
 Output is the information produced by the
system to support user tasks and decisions.
 Output attributes:
-relevance -timeliness
-summarization -accuracy
-completeness
-exception orientation
-conciseness

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.

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.
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.

Designing Electronic Input
Input may be from either hardcopy or electronic
Figure 14-14

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
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
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.
DFD for Purchases and Cash
Disbursements System
Figure 14-15

Lower Level DFD for AP Process I.4
Figure 14-16

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

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
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
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
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
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.
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
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
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
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
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
Phase 4
Commercial Packages

James A. Hall
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

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.
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

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.
Phase 5
Maintenance and Support

James A. Hall
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

The Iceberg Effect
Figure 14-29


14 Construct Deliver and Maintain Systems Projects

Diunggah oleh

Informasi Dokumen

Judul Asli

Hak Cipta

Format Tersedia

Bagikan dokumen Ini

Bagikan atau Tanam Dokumen

Opsi Berbagi

Apakah menurut Anda dokumen ini bermanfaat?

Apakah konten ini tidak pantas?

Hak Cipta:

Format Tersedia

14 Construct Deliver and Maintain Systems Projects

Diunggah oleh

Hak Cipta:

Format Tersedia

Chapter 14

Construct, Deliver, and Maintain

Accounting Information Systems, 7e

Hall, Accounting Information Systems, 7e

Hall, Accounting Information Systems, 7e 3

Hall, Accounting Information Systems, 7e 4

Hall, Accounting Information Systems, 7e 5

Hall, Accounting Information Systems, 7e 6

Accounting Information Systems, 7e

Hall, Accounting Information Systems, 7e

Hall, Accounting Information Systems, 7e 8

Hall, Accounting Information Systems, 7e 9

Hall, Accounting Information Systems, 7e 10

Hall, Accounting Information Systems, 7e 13

B = 4 Weeks E = 5 Weeks I = 3 Weeks

PERT charts show the relationship among key activities

Hall, Accounting Information Systems, 7e 15

 A disciplined way of designing systems

Hall, Accounting Information Systems, 7e 18

Hall, Accounting Information Systems, 7e 19

Hall, Accounting Information Systems, 7e 20

 Inheritance means that each object

Hall, Accounting Information Systems, 7e 21

Hall, Accounting Information Systems, 7e 25

Hall, Accounting Information Systems, 7e 26

Hall, Accounting Information Systems, 7e 28

Hall, Accounting Information Systems, 7e

Hall, Accounting Information Systems, 7e 33

Hall, Accounting Information Systems, 7e 34

Hall, Accounting Information Systems, 7e 35

Accounting Information Systems, 7e

Hall, Accounting Information Systems, 7e

Hall, Accounting Information Systems, 7e 47

Hall, Accounting Information Systems, 7e 49

Accounting Information Systems, 7e

Hall, Accounting Information Systems, 7e

Hall, Accounting Information Systems, 7e 52

Hall, Accounting Information Systems, 7e 53

Anda mungkin juga menyukai