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TheSystemDevelopmentLifeCycle
CharlenaAdams
XACC/210
8/9/2015
JerryEskew
UniversityofPhoenix

The System Development Life Cycle

When determining the requirements needed for an accounting information system we first
start with what system would work best for the type of company that is looking for an accounting
information system. For example you would not buy an accounting system that suits to run a
restaurant for a small real estate business. Some retailers of accounting information systems aim at
one specific occupation. Narrowing down the companies who can provide the information that is
needed for the accounting information system would be in my opinion the first step. Some
systems are customized to fit an organization. According to Randolph Jackson who wrote in
article in the Journal of Accountancy believes establishing a technology advisory committee
(TAC), analysis of data, pricing and proposal request are the requirements needed for an
accounting information system. I do agree with him but I also would say there is more to it than
just that. Receiving an analysis from all department managers and identifying the specific needs of
the organization is crucial. You want to know exactly what is needed in the system. Preparing
various processes that the system would need and make sure each manager has it done. Data
elements are required for font sizes, sources. While data structure is need to indicate the data that
needs to be organized into writing reports that would be viable in the new system. Systems inputs
and a copy of the contents and those responsible for things getting done, copies of the systems
output and their purpose and distribution, documentation of how the new system and subsystems
will operate to read each other, constraints for regulatory requirement and staffing limitations,
controls are needed to reduce the risk of errors and incorrect input into the new system and
reorganizing and making necessary changes that would benefit the organization and the new
system. These requirements are needed to make a transition run smoothly with fewer errors.

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The system development life cycle goes hand and hand with the requirements when
choosing a new accounting information system for an organization. The phrases in the system
development cycle have to be followed to assure it will be done correctly. The phrases as we
know them are planning, analyzing, design and implementation or maintenance of the system life
cycle. You have to have a plan that will work and will be useful when the new system is
implemented. Analyzing the information needed for the new system has to be implemented so you
are sure the information used is accurate and efficient to run the new system smoothly. Designing
the system is very important so getting with your team and coming up with a design that fits the
organization and everything that would be needed in the accounting information system is best.
You do not want to implement a system that will not work or make it difficult for the
organization. Then finally taking all the information that was gathered and all the insights from the
upper management from each department and actually implementing it into this one system. This
can be hard as their will be errors. Regardless of how good the system is it will be a work in
progress to making the system exactly what you need it to be.
These systems are not perfect and like any other technology something can go wrong.
Always make sure you have an IT team that is there to face the challenges the new system will
create. Always have back-up from the provider of the new accounting information system. I know
from previous employers if there is a problem with the system we send an email to the technical
team and they answer any question that needs answering for a fee. There has been a time were the
system was duplicating information and causing the system numbers to be off but the company did
nothing unless we paid them. I did not think it was something we should have not paid for but I
believe it was something they should have fixed as it was an error of the system and not an error
we caused as an organization. Some organizations know they will have problems so they buy
warranties just in case it is in need. Maybe outsourcing the implementation would be a good idea.

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I think any DOS system should be replaced. They are outdated and do not hold as much
information as new accounting information system do now and days. You also cannot hold all the
information for different departments in DOS systems. I worked at a company with a DOS
system. They were bought out by another company and trying to move the information from the
DOS system to a new accounting information system was a nightmare. At one point I was
working out of both systems. Entering the new information that came in into the new system
while trying to migrate the old information out of the DOS system. Reports could not be run
directly from the DOS systems other means was used to create reports. The whole transition was
a challenge and it worked out well after the many errors that needed to be worked on by the IT
team. So needless to say implementing a new system can be a challenge regardless if it is a new or
old system you are correcting. This system will be the core of the organization and will either
make or break your organization.

References
Johnston, R. P. (n.d.). Retrieved from
http://www.journalofaccountancy.com/Issues/2003/Sep/AStrategyForFindingTheRightAccounting
Software
Bagranoff, N. A., Simkin, M. G., & Norman, C. S. (2010). Core concepts of accounting
information systems (11th ed.). New York, NY: John Wiley & Sons.
.