Lecture 13

L
ECTURE 13
Introduction to Systems Development and Systems Analysis
2008 Prentice Hall Business Publishing
Accounting Information Systems, 11/e
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INTRODUCTION
As the environment, technology, and competition change, an information system must continually undergo changes. These changes range from minor adjustments to major overhauls. Occasionally, the old system is scrapped and replaced.
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INTRODUCTION
Companies change their systems for a variety of reasons:
To respond to changes in user needs or business needs. To take advantage of or respond to technology changes. To accommodate improvements in their business process. To gain a competitive advantage and/or lower costs. To increase productivity. To accommodate growth. To accommodate downsizing or distribute decision making To integrate incompatible systems. To replace a system that is aged and unstable.
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INTRODUCTION
Developing quality, error-free software is difficult, expensive, and time-consuming. Projects tend to deliver less than expected and consume more time and money. A KPMG survey found that 35% of all major information systems projects were classified as runaways hopelessly incomplete and over budget.
Major cause of runaways: Skimping on systems development processes.
Omitting basic systems development steps becomes tempting but may lead to disaster as developers create well-structured systems that fail to meet user needs or solve business problems.
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INTRODUCTION
This chapter discusses five topics:
Systems development life cycle Planning activities during the systems development life cycle Feasibility analysis Behavioral aspects of change Systems analysis
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SYSTEMS DEVELOPMENT LIFE CYCLE

Whether systems changes are major or minor, most companies go through a systems development life cycle. In this section, we discuss the steps in the cycle and the people involved.
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The five stages in the systems development life cycle are:
Systems analysis Conceptual design Physical design Implementation and conversion Operation and maintenance
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As organizations grow and change, they may need more or better information. Systems analysis is the first step. It includes:
Initial investigation
Involves gathering the information needed to buy or develop a new system and determining whether it is a priority.
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Initial investigation Systems survey
If the system is a priority, survey the existing system to define the nature and scope of the project and identify the strengths and weaknesses of the system.
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Initial investigation Systems survey Feasibility study
Involves an in-depth study of the proposed system to determine whether its feasible.
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Initial investigation Systems survey Feasibility study Determination of information needs and system requirements
Involves finding out and documenting what users and management need. This is the most important aspect of systems analysis.

Initial investigation Systems survey Involves preparation of a report Feasibility study summarizing the systems analysis work. This report needs and system Determination of informationis submitted to the information systems steering committee. requirements Delivery of systems requirements
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In the conceptual design phase, the company decides how to meet user needs. Tasks in this phase include:
Identify and evaluate design alternatives
Possibilities include:
Buying software Developing in-house Outsourcing
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Identify and evaluate design alternatives Develop design specifications
Involves writing up details of what the system is to accomplish and how it is to be controlled and developed.
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Identify and evaluate design alternatives Develop design specifications Deliver conceptual design requirements
These requirements will be forwarded to the information systems steering committee.
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In the physical design phase, the broad, useroriented requirements of the conceptual design are translated into detailed specifications that can be used by programmers to code the programs.
Tasks include:
Design outputs, database, and inputs Develop programs Develop procedures Design controls Deliver developed system
Goes to information systems steering committee

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This is the capstone phase during which everything comes together. Tasks include:
Develop an implementation and conversion plan.
Needed because of the complexity and importance of this phase.
Install any new hardware and software. Train personnel.

New employees may need to be hired and trained or existing employees relocated.
Test the system and make any needed modifications. Complete the documentation. Convert from the old to the new system. Deliver operational system.
Send the final report to the IS steering committee.
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Once the system is up and running, operations and monitoring continue. Tasks include:
Fine-tune and do post-implementation review. Operate the system. Periodically, review and modify the system. Do ongoing maintenance. Deliver improved system.
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Eventually, a major modification or system replacement is necessary, and the systems development life cycle (SDLC) will start over. In addition to the preceding five phases, three activities are performed throughout the life cycle:
Planning. Managing behavioral reactions to change. Assessing ongoing feasibility.
These three activities will be discussed in this chapter. Additionally, the first phase in the SDLC, systems analysis, will be discussed in more detail.
THE PLAYERS
Many people are involved in developing and successfully implementing an AIS, including:
Top management Accountants The information systems steering committee The project development team Systems analysts Computer programmers External players
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THE PLAYERS
Many people are involved in developing and successfully implement an AIS, including:
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THE PLAYERS
Top managements role in systems development is to:
Provide support and encouragement a clear signal that user involvement is important. Help align the systems with corporate strategies. Establish system goals and objectives. Review IS department performance and leadership. Establish policies for project selection and organizational structure. Participate in important systems decisions.
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THE PLAYERS
User management needs to:
Determine information requirements for departmental projects. Assist systems analysts with project cost-benefit estimates. Assign key staff members to development projects. Allocate funds.
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THE PLAYERS
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THE PLAYERS
Accountants also play an important role in systems development:
As AIS users, they must determine their information needs and systems requirements and communicate them to system developers. As members of project development teams or steering committees, they help management in the development process. They are also active in:
Designing system controls and monitoring and testing these controls. Ensuring the system is easy to audit.
Controls and auditability need to be built in early to minimize costs and inefficiencies later.
THE PLAYERS
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THE PLAYERS
The information systems steering committee is an executive-level committee whose duty is to plan and oversee the IS function.
Consists of high level management, such as:
Controller IS Manager User department managers
Sets policies to govern the AIS and assure topmanagement participation, guidance, and control. Attempts to encourage goal congruence and reduce goal conflict.
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THE PLAYERS
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THE PLAYERS
The project development team includes systems specialists, managers, accountants, auditors, and users whose responsibility is to guide development. Their job:
Plan each project. Monitor to ensure timely and cost-effective completion. Ensure the human element is considered. Communicate project status to top management and steering committee. Communicate and meet with users to:
Consider ideas Discuss progress Eliminate surprises
The team approach produces more effective results and better user acceptance.
THE PLAYERS
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THE PLAYERS
Systems analysts study existing systems, design new ones, and prepare specifications that are used by programmers.
They interact with technical personnel and users to bridge the gap. They are responsible for ensuring the system meets user needs.
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THE PLAYERS
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THE PLAYERS
Computer programmers write the computer programs, using the specs developed by the systems analysts. They also modify and maintaining existing programs.
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THE PLAYERS
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THE PLAYERS
External players include:
Customers Vendors Auditors Governmental entities
Their needs must also be met in systems development.
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PLANNING SYSTEMS DEVELOPMENT

Several activities must be performed at various times throughout the SDLC. One of these activities is planning. The organization should have plans for:
The long range. Each systems development project. Each phase of each systems development project.
Well discuss these plans and a number of techniques to develop them.
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Weve all experienced the disasters that occur when we fail to plan. When you got it home, you realized it wasnt compatible with your existing printer and scanner. Furthermore, it wasnt equipped for broadband Internet access and you had been hoping to switch to broadband. By the time you spend the money and buy the parts to equip the computer to do what you want it to do, you find that you could have bought a leading-edge computer for less money. Suppose you bought a personal computer on impulse without thinking about what you wanted to do with it.

Systems development planning is an important step for the following key reasons:
Consistency with the organizations strategic plan. Efficiency achieved through coordination of the subsystems. Cutting edge technology and techniques. Lower costs due to lack of duplication, wasted effort, time overruns, and cost overruns. Adaptability for future changes.
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When a system is poorly planned, a company must often return to a prior phase and correct errors and design flaws. These returns are costly and result in delays, frustration, and low morale.
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Two types of systems development plans are needed:
- Individual project plans developed by the project teams. - A master plan developed by the IS steering committee.
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Individual project plans contain:
A cost-benefit analysis. Developmental and operational requirements, including:
Human resources Hardware Software Financial resources
A schedule of activities to develop and operate the new application.
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A master plan specifies:
What the system will consist of How it will be developed. Who will develop it. How needed resources will be acquired. Where the AIS is headed.
It also provides:
Status of projects in process. Prioritization of planned projects and criteria for establishing priorities. Timetables for development.

Projects with highest priority are first to be developed.
These decisions are made by top management.
Planning horizon:
About a 3-year horizon. With updates at least 23 times/yeareven more frequently in some companies.
The CIO should determine:

How soon technologies will be in wide use. Whether the company should adopt late or early. What business opportunities might arise from new technologies.
Planning techniques
Two techniques for scheduling and monitoring systems development activities are:
Program Evaluation and Review Technique (PERT) Gantt Charts
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Planning techniques
Two techniques for scheduling and monitor systems development activities are:
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A PERT diagram requires that all activities in a project be identified along with the activities that precede and follow them. These activities are used to draw a PERT diagram, which consists of a network of:
Arrowsrepresenting activities that require time and resources. Nodesrepresenting completion and initiation of activities.

The critical path in a PERT diagram is the path requiring the greatest amount of time. If an activity on the critical path is delayed, the whole project is delayed. Resources may be shifted to the critical path to reduce the delay.
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SAMPLE PERT CHART

For building and selling a birdhouse. Each block contains a task and a time estimate (may include best time, worst time, and average time). May indicate who will be responsible for the task.
Buy Wood & Nails (1) (Bill) Build Base (2) (Bill) Nail Together (2) (Bill) Paint & Decorate (3) (Sara)
Design Birdhouse (2) (Bill)
Sell (2) (Sara)
Buy Paint (1) (Sara)

Build Roof (1) (Bill)

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Planning techniques
Two techniques for scheduling and monitor systems development activities are:
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A Gantt chart is a bar chart with project activities on the left and time across the top. For each activity, a bar of expected time is drawn. As activities are completed, the bar is filled in. The Gantt chart makes it easy to eyeball the chart and understand the current status of a project. But the chart does not show the relationship between activities like the PERT chart does.
SAMPLE GANTT CHART

Complete Testing In Development Milestone
1 Design birdhouse Buy wood & nails Buy paint Build roof Build base Nail together Paint & decorate Sell
Period 5 6
10
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FEASIBILITY ANALYSIS
During the systems analysis phase, a feasibility study (aka, a business case) is prepared and is updated during the remaining steps in the SDLC. The extent of the feasibility study depends on the size and nature of the system. Feasibility team should include:
Management Accountants skilled in controls and auditing Systems personnel Users
The feasibility study and its updates are used by the steering committee as the project proceeds to decide whether to:
Terminate the project Proceed Proceed if specific problems are resolved
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Five aspects need to be considered during a feasibility study:
Technical feasibility
Is the technology there to do it?
Operational feasibility
Do we have people who can do it, and will it get used?
Legal feasibility
Does it comply with legal, regulatory, and contractual obligations?
Scheduling feasibility
Can it be done in time?
Economic feasibility
Will the benefits exceed the costs?
Calculating economic feasibility costs and benefits
Economic feasibility is probably the most important and frequently analyzed aspect. This examination requires a careful investigation of costs and benefits. It typically uses a capital budgeting model that considers:
Cost savings and other benefits Initial outlay costs Operating costs Other costs
When possible, benefits and costs should be estimated and included even if they are not easily quantifiable. If some costs and benefits cannot be accurately estimated, they should at least be listed, along with the likelihood of their occurrence and their expected impact.
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Benefits might include:
Cost savings. Improved customer service, productivity, decision making, or data processing. Better management control. Increased job satisfaction and employee morale.
A rigorous cost-benefit analysis is a good strategy for ensuring the benefit of new information technology exceeds the cost.
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Costs might include:
Equipment costs
Initial outlay plus ongoing operating costs.
Software costs
Costs of acquiring, maintaining, supporting, and operating.
Human resource costs

Salaries, as well as costs of hiring, training, and relocating staff.
Site preparation costs. Installation and conversion costs. Supplies. Overhead. Financial charges.
Makes up 6575% of the organizations system efforts.
The primary operating cost is maintaining the system.

Capital budgeting
Most organizations use a capital budgeting return on investment technique to evaluate the economic merits of different system alternatives. There are three commonly used techniques:
Payback period
Calculates the number of years before the new savings from the project equal the initial cost of the investment. Select projects with shorter payback periods.
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Capital Budgeting
Most organizations use a capital budgeting return on investment technique to evaluate the economic merits of different system alternatives. There are three commonly used techniques:
Payback period Net present value (NPV)
Calculates and sums the discounted future cash flows of the costs and benefits. Select projects with higher positive NPV.
Capital Budgeting
Most organizations use a capital budgeting return on investment technique to evaluate the economic merits of different system alternatives. There are three effective interest rate techniques: in Calculates the commonly used that would result

a net present value of zero for the project. Payback period Select projects with higher IRRs. Net present value (NPV) Internal rate of return (IRR)
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BEHAVIORAL ASPECTS OF CHANGE

The best system will fail without the support of the people it serves. So the behavioral aspects of change are crucial. You need to be aware of and sensitive to the types of behavioral problems that can result from change.
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Why behavioral problems occur
Employees will tend to view change as good if they believe it will affect them positively and vice versa.
The Department of Defense with 3.3 million employees has faced tremendous resistance to change in the course of over 20 years of system integration attempts. A more transparent system would likely expose personal agendas and a project protection mindset.
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To minimize adverse behavioral reactions, it helps to understand why resistance occurs:
Personal characteristics and background
Employees are more likely to accept change if they are:
Young; Highly educated; or Comfortable with technology.
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Personal characteristics and background Manner in which change is introduced
The rationale used to sell the system may need to vary with the job responsibilities of the employees involved.
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Personal characteristics and background Manner in which change is introduced Experience with prior changes
Fool me once, shame on me . . . Lets see if I even give you a second chance.
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Personal characteristics and background Manner in which change is introduced Experience with prior changes Top management support
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Personal characteristics and background Manner in which change is introduced Experience with prior changes Top management support Communication
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Personal characteristics and background Manner in which change is introduced Experience with prior changes may be too Employees Top management support emotionally attached to their duties, i.e., sacred cows. Communication Biases and natural resistance to change
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Personal characteristics and background Manner in which change is introduced Experience with prior changes Top management support Communication Disturbances often create negative feelings. Biases and natural resistance to change Disruptive nature of the change process

Personal characteristics and background Manner in which change is introduced Experience with prior changes May include fear Top management support of: The Communication unknown Biases and Failure resistance to change natural Technology Disruptive nature of the change process Losing respect or status Fear
Losing their jobs
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How people resist AIS changes

Resistance to change often takes one of three forms:
Aggression
Behavior intended to destroy, cripple, or weaken the systems effectiveness. Examples: Increased error rates, disruptions, or deliberate sabotage.
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Aggression Projection
Blaming the new system for any and every unpleasant occurrence, i.e., the system becomes a scapegoat. To preserve the integrity of the system, these criticisms must be controlled or answered.
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Aggression Projection Avoidance
If I dont use this thing, maybe it will go away! At Davis Controls, the CEO eventually had to terminate employees who avoided using a new information system.
Reactions to change can be improved by observing the following guidelines:
Meet users needs with respect to the form, content, and volume of system output. Keep communication lines open. Managers and users should be fully informed about:
What changes are being made Why How it will benefit them Who to contact with questions
Maintain a safe and open atmosphere.
If employees become hostile, its an uphill battle you probably wont win.
Obtain management support. Allay fears.

To the extent possible, reassure employees that no major job losses or responsibility shifts will occur. If employees are terminated, severance pay and outplacement services should be provided.
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Solicit user participation.
It is ego enhancing, challenging, and intrinsically satisfying. Users who participate will be more committed to using the system.
Provide honest feedback.

Explain which suggestions are and are not being used and why.
Make sure users understand the system.

Dont underestimate training needs.
Humanize the system.
Employees shouldnt feel the computer is controlling them or has usurped their positions.
Describe new challenges and opportunities.

The system can provide greater job satisfaction and increased opportunities.
Reexamine performance evaluation.

Are performance standards and criteria realistic in light of the change?
Test the systems integrity.

It important to minimize bad impressions
Avoid emotionalism.
Emotional issues should be allowed to cool, handled in a non-confrontational manner, or sidestepped.
Present the system in the proper context.

Address the concerns of the people to whom youre speaking, not the concerns of management or developers.
Control the users expectations.

Dont oversell, and be realistic.
Keep the system simple.

Avoid complex systems that cause radical changes.
Ignoring the preceding steps can leave to behavior issues that are difficult or impossible to reverse.
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SYSTEMS ANALYSIS
When a new or improved system is needed, a written request for systems development is prepared. That request describes:
The current systems problems. The reasons for the proposed changes. The goals and objectives of a proposed system. The anticipated benefits and costs.
SYSTEMS ANALYSIS
The project development team will conduct the systems analysis in five steps:
Initial investigation Systems survey Feasibility study Information needs and systems requirements Systems analysis report
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SYSTEMS ANALYSIS
The project development team will conduct the systems analysis in five steps
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SYSTEMS ANALYSIS
The initial investigation is conducted to:
Gain a clear picture of the problem or need.
Sometimes what is thought to be the cause of the problem is not the real source.
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SYSTEMS ANALYSIS
Gain a clear picture of the problem or need. Determine the viability of the project and expected costs and payoffs.
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A new AIS is useful when problems are a result of:
SYSTEMS ANALYSIS

a clear will not of the problem or need. Gain A new AISpictureanswer problems such as: A manager who has too many subordinates Determine the viability of the project and A manager who lacks organizational skills expected costsenforce payoffs. Failure to and existing problems Evaluate the scope and nature of the new AIS.
Lack of information Inaccessibility of data Inefficient data processing
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SYSTEMS ANALYSIS
Gain a clear picture of the problem or need. Determine the viability of the project and expected costs andEither: payoffs. Initiate the project as proposed. Evaluate the scope and nature of the new Modify it. Abandon it. AIS. Recommend whether to proceed.
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SYSTEMS ANALYSIS
If the project is approved:
A proposal to conduct systems analysis is prepared. The project is assigned a priority and added to the master plan. The development team begins a survey of the existing AIS. The proposal will be modified as more information becomes available.
SYSTEMS ANALYSIS
The project development team will conduct the systems analysis in five steps
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SYSTEMS ANALYSIS
A systems survey involves an extensive study of the current AIS which could take weeks or months. Objectives are:
Gain a thorough understanding of: Company operations, policies, and procedures. Data and information flow. AIS strengths and weaknesses. Available hardware, software, and personnel. Make preliminary assessments of current and future processing needs, and determine extent and nature of needed changes. Develop working relationships with users and build support. Collect data that identify user needs, conduct a feasibility analysis, and make recommendations to management.
SYSTEMS ANALYSIS
Data can be gathered from:
Employees. Documentation such as organization charts and procedure manuals. External sources such as:
Consultants Customers Suppliers Industry associations Government agencies
SYSTEMS ANALYSIS
Four common methods of gathering data are:
Interviews Questionnaires Observation System documentation
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SYSTEMS ANALYSIS
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SYSTEMS ANALYSIS
Advantages of interviews:
Can answer why questions. Can allow for follow-up and clarification. Provides opportunity to build positive relationships with interviewees and support for new system.
Disadvantages of interviews:
Time-consuming. Expensive. Personal biases or self-interest may produce inaccurate information.
SYSTEMS ANALYSIS
When you do interviews:
Make an appointment. Explain the purpose ahead of time. Indicate the amount of time needed. Be on time. Be familiar with the interviewees responsibilities. Make notes on points to cover. Put the interviewee at ease and let him/her do the talking. Pay attention to nonverbal cues. Take notes and augment them with impressions after the interview. Request permission to tape critical interviews.
SYSTEMS ANALYSIS
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SYSTEMS ANALYSIS
Questionnaires can be used when:
The amount of information to be gathered is small and well defined. The information is to be obtained from many people or from those who are remotely located. The information is intended to verify data from other sources.
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SYSTEMS ANALYSIS
Advantages of questionnaires:

Can be anonymous. Not time-consuming to complete. Inexpensive. Allows the subject time to think about responses.
Does not allow in-depth questions or answers. Does not allow follow-up or clarification. Does not build relationships. Difficult to develop. May be ignored or completed superficially.
Disadvantages of questionnaires:
SYSTEMS ANALYSIS
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SYSTEMS ANALYSIS
Advantages of observations:
Can verify how the system actually works rather than how it should work. Results in greater understanding of systems.
Disadvantages of observations:
Time-consuming. Expensive. Difficult to interpret. People may alter behavior while being observed.
SYSTEMS ANALYSIS
When you do observations:
Identify what is to be observed and estimate the time required. Obtain permission. Explain what will be done and why. Dont make value judgments. Take notes and document impressions ASAP.
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SYSTEMS ANALYSIS
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SYSTEMS ANALYSIS
Advantages of systems documentation:
Describes how the system should work. Written form facilitates review and analysis.
Disadvantages of systems documentation:

Time consuming. May be elusive.
When you examine systems documentation:

Keep in mind that the system doesnt always work as it should per the documentation. If documentation is unavailable, it may be worthwhile to develop it.
SYSTEMS ANALYSIS
Once the data is gathered, document findings and model the existing system.
Documentation consists of:
Questionnaire copies Interview notes Memos
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SYSTEMS ANALYSIS
Another form of documentation is a system model:
Physical models illustrate how a system functions by describing:
Flow of documents. Computer processes performed and the people doing them. Equipment used. Any other physical elements.
Logical models illustrate what is being done regardless of how the flow is accomplished.
SYSTEMS ANALYSIS
When documentation is complete, analyze the existing system:
Evaluate the AISs strengths and weaknesses to develop ideas for designing and structuring the new AIS.
Try to retain strengths. Correct weaknesses.
Sometimes, you need revolutionary, rather than evolutionary change.

Called reengineering.
SYSTEMS ANALYSIS
At the end of this phase, prepare systems survey report:
Outlines and documents the data gathered. Provides recommendations that result from the systems survey.
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SYSTEMS ANALYSIS
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SYSTEMS ANALYSIS
After the systems survey, a more thorough feasibility analysis is conducted. This analysis is updated regularly as the project proceeds and costs and benefits become clearer.
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SYSTEMS ANALYSIS
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SYSTEMS ANALYSIS
Once a project clears the feasibility hurdle, the company identifies the information needs of AIS users and documents systems processes, including:
- Processes Describes what is to be done and by whom.
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SYSTEMS ANALYSIS
- Processes - Data elements Describes name, size, format, source, and significance of necessary data elements.
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SYSTEMS ANALYSIS
- Processes - Data elements - Data structure
A preliminary structure showing how the data elements will be organized into logical records.
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SYSTEMS ANALYSIS
Processes Data elements Data structure Outputs Layouts of system outputs and a description of their purpose, frequency, and distribution.
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SYSTEMS ANALYSIS
Processes Data elements Data structure Outputs Inputs A copy of system inputs and a description of their contents, source, and who is responsible for them.
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SYSTEMS ANALYSIS
Processes Data elements Data structure Outputs A description of deadlines, Inputs schedules, security requirements, Constraints staffing limitations, and legal requirements.
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SYSTEMS ANALYSIS
Processes Data elements Data structure Outputs Inputs Constraints Controls Controls that are needed to ensure accuracy and reliability.
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SYSTEMS ANALYSIS
Processes Data elements Data structure Outputs Inputs Documentation constraints Controls Changes in staffing, job Reorganizations functions, etc., that would be necessary.
SYSTEMS ANALYSIS
Issues:
There is much to be specified, even for a simple AIS. It may be difficult to get employees to accurately articulate their needs. Errors are best caught early, as the cost to correct them increases significantly the farther you are into the project.
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SYSTEMS ANALYSIS
Systems objectives and constraints
Many entities take a systems approach to determining information needs and systems requirements. Problems and alternatives are viewed from the standpoint of the entire organizationas opposed to a single department.
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SYSTEMS ANALYSIS
Systems objectives must be identified, so analysts and users can focus on those elements most vital to success of the AIS. These may include:
- Usefulness
Able to help users make decisions.
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SYSTEMS ANALYSIS
- Usefulness - Economy
Benefits exceed costs.
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SYSTEMS ANALYSIS
- Usefulness - Economy - Reliability
Data is processed accurately and reliably.
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SYSTEMS ANALYSIS
Usefulness Economy Reliability Availability
You can access it when you need it.
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SYSTEMS ANALYSIS
Usefulness Economy Reliability Availability Timeliness
More critical information is provided first.
SYSTEMS ANALYSIS
Usefulness Economy Reliability Availability Timeliness Customer service
Efficient and courteous.
SYSTEMS ANALYSIS
Usefulness Economy Reliability Availability Timeliness Customer service - Capacity
Can handle peak periods.
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SYSTEMS ANALYSIS
Usefulness Economy Reliability Availability Timeliness Customer service - Capacity - Ease of use
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SYSTEMS ANALYSIS
Usefulness Economy Reliability Availability Timeliness Customer service - Capacity - Ease of use - Flexibility
Can accommodate changes.
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SYSTEMS ANALYSIS
Usefulness Economy Reliability Availability Timeliness Customer service Capacity Ease of use Flexibility Tractability
Easily understood. Facilitates problem solving and future development.

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SYSTEMS ANALYSIS
Usefulness Economy Reliability Availability Timeliness Customer service Capacity Ease of use Flexibility Tractability Auditability
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SYSTEMS ANALYSIS
Usefulness Economy Reliability Availability Timeliness Customer service Capacity Ease of use Flexibility Tractability Auditability Security Available only to
authorized users.
SYSTEMS ANALYSIS
There are often trade-offs between objectives. Organizational constraints make it impossible to develop all parts of an AIS simultaneously.
You divide it into modules that are analyzed, developed, and installed independently. When changes are made, only the affected modules need to be changed. The modules should be properly integrated into a workable system.
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SYSTEMS ANALYSIS
Success often depends on the project teams ability to cope with organizational constraints, including:
Requirements of governmental agencies. Managerial policies and guidelines. Lack of sufficient, qualified staff. Capabilities and attitudes of users. Available technology. Limited financial resources.
SYSTEMS ANALYSIS
Strategies for determining requirements:
One or more of the following four strategies are used to determine AIS requirements:
Ask users what they need
This is the simplest and fastest strategy. But many people dont realize or understand their true needs. Its sometimes better to ask them what decisions they make and what processes they are involved in. Users also need to think beyond their current information needs.
SYSTEMS ANALYSIS
Strategies for determining requirements:
One or more of the following four strategies are used to determine AIS requirements:
Ask users what they need Analyze existing systems
Internal and external systems should be analyzed to avoid reinventing the wheel.
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SYSTEMS ANALYSIS
Strategies for Determining Requirements: Certain modules:
One or May not be used as intendedfour strategies more of the following May be augmented by manual tasks are used Maydetermine AIS requirements: to be avoided altogether
Ask users determine whether the system really needs to be Helps what they need simply modified rather Analyze existing systems than replaced. Examine existing system use
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SYSTEMS ANALYSIS
Strategies for Determining Requirements:
One or more of the following four strategies Entails roughing out a system for users to critique. are used to determine AIS requirements:

When Ask users they see something on a screen, its easier to what they need identify what they like and dont like. Analyze existing systems of improving and reviewing Goes through iterations with existing system use Examine users until users agree on their needs. Create a prototype
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SYSTEMS ANALYSIS
Documentation and approval of user requirements:
Detailed requirements for the new AIS should be created and documented.
How to produce the required features is determined during the design phases of the SDLC. The requirements list should be supported by sample input and output forms and charts that make it easier to conceptualize. A nontechnical summary is often prepared for management.
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SYSTEMS ANALYSIS
Once user requirements have been determined and documented, the project team:
Meets with users. Explains the requirements. Obtains their agreement and approval.
When an agreement is reached, user management should sign off on the requirements.
SYSTEMS ANALYSIS
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SYSTEMS ANALYSIS
The last step in systems analysis is the systems analysis report.
Summarizes and documents the activities. Serves as a repository of data from which designers can draw. Outlines:
Goals and objectives of the new system. Scope of the project. How the new system fits into the companys master plan. User processing requirements and information needs. Feasibility analysis. Recommendations for the new system.
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SYSTEMS ANALYSIS
A go-no-go decision is usually made three times during systems analysis:
During the initial investigation to determine whether to go ahead with a systems survey. At the end of the feasibility study to determine whether to proceed with the information requirements step. At the completion of the analysis phase to decide whether to proceed to the next phase (conceptual design).
SYSTEMS ANALYSIS
When systems analysis is completed, the project can move on to:
Conceptual design phase Physical design phase Implementation and conversion Operation and maintenance
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SUMMARY
Youve learned about the five phases in the systems development life cycle, with a particular emphasis on systems analysis. Youve learned who the players are in the systems development process. Youve learned about various techniques that are used to plan the development of a system. Youve reviewed some techniques for determining system feasibility. Youve learned about behavioral responses to systems changes and how dysfunctional behavior can be minimized.

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Introduction to Systems Development and Systems Analysis

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

Install any new hardware and software. Train personnel.

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

SYSTEMS DEVELOPMENT LIFE CYCLE

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e