accounting system design and development - system planning and development
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(Part II)
Additional material: Stair and Reynolds
2008-
Chapter 8 via e-reserve
System Planning and Development
Accounting System Design and Development
Traditional development life cycle Prototyping
Joint application design
Rapid application development
CASE tools
Object-oriented development
Understand the concept of
system
development methodologies
Describe the advantages and
disadvantages
of traditional system development,
prototyping, joint application design, rapid
application development, and end-user
development life cycles.
Evaluate the alternatives to in-house
system
development.
May produce excessive documentation.
Users are often unwilling or unable to
study
the specifications they approve.
Takes too long to go from the important
issues to a working system.
Users have trouble describing
requirements
for a proposed system.
Forces staff to be systematic by
going
through every step in a structured
process.
Enforces quality by
maintaining
standards.
Has lower probability of missing
important issues in collecting user
requirement.
An iterative approach to the
systems
development process.
Starts with only a general idea of user
requirements, and develops models of the
system ‘until it’s right’.
During each iteration, requirements
and
alternative solutions to the problem are
identified and analyzed.
Users are encouraged to try the
prototype
and provide feedback.
Speeds up the development approach
Gives the users the opportunity to clarify
their
information requirements
Useful in the development of decision
support systems and executive information
systems Work well for ill-defined problems Help clarify user requirements
Promote close working relationship
between
systems developers and users.
A small scale working model of the
entire
system. For example, sample report or output screen
After the first preliminary model is refined,
the second, third models are introduced until
the complete system is developed.
A group-based method for collecting user
requirements and creating staged designs.
Process for data collection and
requirements
analysis in which users, stakeholders, and IS
professionals work together to analyze
existing systems, propose possible solutions,
and define the requirements of a new or
modified system.
A group normally require one or more top-
level executives who initiate the JAD process.
Can result in an excess of iterations Time consuming
If the process lacks of documentation, this
can leads to problems after the system
becomes operational and need maintenance. Not practical with large number of users.
Easy for management to understand
Greater support for, and acceptance of
new
systems Saves time
Produces higher quality systems
Easier implementation
Lower training costs
All users jointly define and agree
upon
systems requirements. Often uses group support systems (GSS)
software to foster positive group interaction.
Often used within the system analysis
and
system design stages of the SDLC.
A systems development approach that employs
tools, techniques, and methodologies designed to
speed application development.
A method that can combine JAD, prototyping,
and
integrated CASE tools, to rapidly produce a high-
quality system.
It is an iterative approach similar to
prototyping,
which emphasizes on the speed of development.
For example, IBM has a RAD tool called
Rational
Rapid Developer, to make developing large Java
programs.
Very difficult to get all users to JAD meetings. Potential to have dysfunctional groups.
All the problems that may be caused by
any
group process.
System maybe built quickly, which may
result
in lower quality.
May result in systems with limited
functionality and adaptability for change
Reduce paper-based documentation Source code are automatically generated
Can create applications that are easier
to
maintain and modify Speeds the development process Reduces development costs
Active involvement of users in
the
development process
What is Rapid Application Development
(RAD)? How does RAD differ and/or
similar
from Prototyping?
Factors that drive the trends toward
increased
end-user computing and end-user
development◦ More powerful, inexpensive desktop hardware
◦ Increasingly diverse software capabilities
◦ Increasingly computer literate population
◦ Apparent cost savings
Any systems development project in which
the primary effort is undertaken by a
combination of business managers and users.
Users perform ad hoc programming to
solve
business problems.
Creates lower-quality systems because
an
amateur does the programming
May eventually require consulting
and
maintenance assistance from the IT
department
System may not have
adequate
documentation Poor quality control
System may not have adequate interfaces
to
existing systems.
Directly meets user requirements
Bypasses the information
systems
department and avoids delays
User controls the application and can
change
it as needed Increased user acceptance of new system
Frees up IT resources and may
reduce
application development backlog
Software obtained via subscription Software resides on ASP’s systems Software is accessed via Web or VPN Subscriber does not have to host software on
existing computer systems Updates and bug fixes are provided by the
ASP ASP can provide help-desk support
Factors to consider during make-or-buy
decision◦ On-time◦ On-budget◦ Full functionality◦ User acceptance◦ Favorable costs-to-benefits ratio◦ Low maintenance◦ Scalability◦ Integration with other systems◦ Minimal negative cross-impacts◦ Reusability
When organisations may not be able to
manage technology as well as firms that
specialise in managing IT When IT is not a core competency area
When it is cheaper to outsource
When organisations do not have skilled ITstaff that can keep technology up to date.
An alternative to developing and
installing
internal AIS is to outsource them.
Under outsourcing, a company needing
data
processing services hires an outside
organization to handle all or part its data
processing services.
The degree to which a company
outsource may range from routine
assistance with a single application
to running the entire IT department.
Technical◦ Access to new information technologies
◦ Ability to achieve
technological
improvement more easily
◦ Greater access to technical skills
not
available internally
◦ Faster application development and
placement of IT application to service
Financial◦ Avoidance of heavy capital investment
◦ Improved cash flow and
cost
accountability
◦ Improved cost benefits from economies
of
scale and from sharing computer,
housing, hardware, software and
personnel◦ Less need for expensive office space
Quality◦ Improve performance accountability
◦ Improve quality accreditation
Flexibility◦ Quick response to business demands
◦ Ability to handle IT peaks and valley
more
effectively
Management◦ Concentrate on core business activity
◦ Improve company focus
◦ Elimination of need to recruit and
retain
competent of IT staff
Irreversibility of the outsourcing decision
Possible breach of contract by the vendor
or
its inability to deliver, loss of control over IT
decisions Loss of critical IT skills
Vendor lock-in
Some costs are hidden: vendor search and
contracting, transitioning fro in-house IT to a
vendor
The company may lose control ofits information system and be exposedto possible abuse.
It could be difficult for a company to break
its
contract, resulting in inflexibility.
Over the long run, a company
may
lose sight of its information needsand how the system can provide it withcompetitive advantage.
Stair, R. and Reynolds G. (2008), Fundamentals ofInformation Systems, 3rd Edition, Thompson, USA
Benson, S. and Standing, C. (2008),
Information
Systems: A Business Approach, 3rd Edition, John
Wiley & Sons, New York
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