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UH / Accounting / ACCT 3371 / carolyn miles uh

carolyn miles uh

carolyn miles uh

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School: University of Houston
Department: Accounting
Course: Accounting Information System
Professor: Carolyn miles
Term: Spring 2015
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Cost: 50
Description: CHAPTER 22 SYSTEMS DESIGN, IMPLEMENTATION, AND OPERATION Instructor’s Manual Learning Objectives: 1
Uploaded: 06/11/2017
15 Pages 163 Views 0 Unlocks
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CHAPTER 22 SYSTEMS DESIGN, IMPLEMENTATION, AND OPERATION Instructor’s Manual Learning Objectives: 1. Discuss the conceptual systems design process and the  activities in this phase. 2. Discuss the physical systems design process and the  activities in this phase. 3. Discuss the systems implementation and conversion process and the activities in this phase. 4. Discuss the systems operation and maintenance process and the activities in this phase. Questions to be addressed in this chapter include: 1. Should her team develop what it considers to be the best approach  to meeting SM’s needs, or should they develop several approaches? 2. How can she ensure that system output will meet user needs? When  and how should input be captured, and who should capture it? Where should AIS data be stored, and how should it be organized and  accessed? 3. How should SM convert from its current to its new AIS? How much  time and effort will be needed to maintain the new AIS? In what  capacity should Ann’s accounting staff participate? Introduction Accountants should help keep the project on track by evaluating and  measuring benefits, monitoring costs, and ensuring that the project  stays on schedule. Effective systems analysis and design can ensure that developers  correctly define the business problem and design the appropriate  solution. This chapter discusses the other four steps in the systems development  life cycle: 1. Conceptual systems design 2. Physical systems design 3. Systems implementation and conversion 4. Operation and maintenance 22-299 Copyright © 2015 Pearson Education, Inc.Learning Objective One Discuss the conceptual systems design process and  the activities in this phase.Conceptual Systems Design In the conceptual systems design phase, the developer creates a general  framework for implementing user requirements and solving problems  identified in the analysis phase. As shown in Figure 22-1 on page 652, there are three main steps in  conceptual design: 1. Evaluating design alternatives 2. Preparing design specifications 3. Preparing the conceptual systems design report Evaluate Design Alternatives There are many ways to design an AIS, so accountants and others involved in systems design must continually make design decisions. In addition, there are many different ways that a company can approach  the systems development process: (1) purchase software from a vendor,  (2) design the system in-house, or (3) outsource to develop and manage  the information system. The design team should identify a variety of design alternatives and  evaluate each with respect to the following standards: 1. How well it meets organizational and system objectives 2. How well it meets user needs 3. Whether it is economically feasible 4. What its advantages and disadvantages are Table 22-1 on page 652 presents examples of conceptual and physical  design considerations and their corresponding design alternatives. Prepare Design Specifications Once a design alternative has been selected, the project team develops  the conceptual design specifications for the following elements: 1. Output. Because the system is designed to meet users’ information  needs, output specifications must be prepared first. 22-300 Copyright © 2015 Pearson Education, Inc. 2. Data storage. For Shoppers Mart, decisions included  Which data needs to be stored for the sales report  Whether the data should be stored in sequential or random  order  What type of file or database to use  Which field size is appropriate for the data items 3. Input. Design considerations for Shoppers Mart include which sales data to enter, sales location and amount, and where, when, and how to collect data. 4. Processing procedures and operations. Design considerations for  Shoppers Mart include how to process the input and stored data to  produce the sales report and also the sequence in which the  processes must the performed. Prepare the Conceptual Systems Design Report At the end of the conceptual design phase, a conceptual systems design  report is prepared to: 1. Guide physical systems design activities 2. Communicate how management and user information needs will be met 3. Help the steering committee assess system feasibility Multiple Choice 1 In the conceptual design phase of the systems development life cycle,  _____ specifications must be prepared first. a. input b. output c. data storage d. data processing Multiple Choice 2 Assumptions and unresolved problems are included in the following  report(s): a. conceptual systems design report b. physical systems design report c. post-implementation review report d. all of the above e. A and B 22-301 Copyright © 2015 Pearson Education, Inc.Learning Objective Two Discuss the physical systems design process and the activities in this phase.Physical Systems Design During the physical systems design phase, the company determines how the conceptual AIS design is to be implemented. As shown in Figure 22-2 on page 653, physical system design phases  include (1) designing output, (2) creating files and databases, (3)  designing input, (4) writing computer programs, (5) developing  procedures, and (6) building controls into the new AIS. Output Design The objective of output design is to determine the nature, format,  content, and timing of printed reports, documents, and screen displays. Some important output design considerations are summarized in Table 22-2 on page 654. Output usually fits into one of the following four categories: 1. Scheduled reports have a prespecified content and format and  are prepared on a regular basis. 2. Special-purpose analysis reports have no prespecified content  or format and are not prepared on a regular schedule. 3. Triggered exception reports have a prespecified content and  format but are prepared only in response to abnormal  conditions. 4. Demand reports have a prespecified content and format but are  prepared only on request. File and Database Design Table 22-3 on page 655 summarizes some of the more important file and  database design considerations: 1) medium, 2) processing mode and  maintenance size, and 3) activity level. Input Design Considerations for input design are shown in Table 22-4 on page 655. 22-302 Copyright © 2015 Pearson Education, Inc. 1 Mediu m 6 Personnel 2 Sourc e 7 Frequency 3 Forma t 8 Cost 4 Type 9 Error detection &  correction 5 Volum e 1 0 General1


Should her team develop what it considers to be the best approach to meeting SM’s needs, or should they develop several approaches?



If you want to learn more check out the project committee for aldi corporation is attempting to evaluate design alternatives proposed for a new, organization-wide accounting information system. however, there is a great deal of debate regarding whether source documents, turnaround documents

Note #1: General considerations include: 1. Preprint as much data as possible. 2. Use appropriate weight and grade of paper. 3. Use bold type, double-thick lines, and shading to  highlight different parts of the form. 4. Use a standard size and one that is consistent with  requirements for filing, binding, or mailing. 5. If mailed to external parties, position the address for  placement in a window envelope. 6. Have copies of the form printed in different colors to  facilitate accurate distribution. 7. Include clear instructions for completing the form. Forms Design Table 22-5 on page 656 is a useful tool for evaluating existing forms  and designing new ones: 1. General considerations 2. Introductory section of form 3. Main body of form 4. Conclusion section of form Designing Computer Screens Computer screens are most effective when these procedures are followed: 1. Organize the screen so data can be entered quickly, accurately,  and completely. 2. Enter data in the same order as displayed on paper forms used to  capture the data. 3. Complete the screen from left to right and top to bottom. Group  together logically related data. 22-303 Copyright © 2015 Pearson Education, Inc.4. Design the screen so users can jump from one data entry location  to another or use a single key or go directly to screen locations. 5. Make it easy to correct mistakes. Clear and explicit error  messages that are consistent across all screens are essential. 6. Restrict the amount of data on a screen to avoid clutter. Limit  the number of menu options on a single screen. Program Design Program development is one of the most time-consuming activities in the  SDLC. Programs subdivided into small, well-defined modules are a process  called structured programming. To improve software quality, organizations should develop programming  standards. Although accountants need not be computer programmers, they should  understand how software is created. Following are eight steps for developing software: Step 1 Determine user needs. Systems analysts consult with users  and agree on software requirements. Step 1 is performed as a part of the systems analysis phase of the SDLC. Step 2 Develop a plan. A development plan is produced and  documented. Step 2 is done during conceptual systems design and may carry over to the beginning of physical design. Step 3 Write program instructions (code). This is when the  computer code (or program instructions) is written. Step 4 Test the program. Debugging is discovering and eliminating  program errors. After a program is coded, a visual and mental  review, referred to as desk checking, is conducted to discover  programming errors. The Gartner Group estimates that bugs that are not discovered  until later in the SDLC cost 80 percent to 1,000 percent more to  fix than those discovered earlier. Focus 22-1 on page 657 discusses the difficulty of testing  software and the consequences of releasing software with  undetected errors. Most of the tasks in steps 3 and 4 are done during systems design  and are completed during systems implementation. 22-304 Copyright © 2015 Pearson Education, Inc.Step 5 Document the program. Documentation explains how programs  work and is used to help correct and resolve errors. Step 6 Train program users. Program documentation is often used to train users. Steps 5 and 6 are begun in systems design, but most of the work is done during systems implementation. Step 7 Install the system. All system components, including the  programs, are combined and the company begins to use the system. Step 7 is completed during systems implementation and conversion. Step 8 Use and modify the system. Factors that require existing  programs to be revised, referred to as program maintenance, include requests for new or revised reports; changes in input,  file content, or values such as tax rates; error detection; and  conversion to new hardware. Step 8 is part of the operation and maintenance phase. Procedures Design Everyone who interacts with a newly designed AIS needs procedures that  answer who, what, when, where, why, and how questions related to all AIS activities. Controls Design The often-heard computer adage “garbage in, garbage out” emphasizes that improperly controlled input, processing, and database functions produce  information of little value. Controls must be built into an AIS to ensure its effectiveness,  efficiency, and accuracy. Some of the more important control concerns that must be addressed are  summarized in Table 22-6 on page 658: 1. Validity 2. Authorization 3. Accuracy 4. Security 5. Numerical control 6. Availability 7. Maintainability 8. Integrity 22-305 Copyright © 2015 Pearson Education, Inc.9. Audit trail Physical Systems Design Report At the end of this phase, the team prepares a physical systems design  report that summarizes what was accomplished and serves as the basis for management’s decision whether or not to proceed to the implementation  phase. Multiple Choice 3 The following consideration(s) is (are) involved in the file and  database design. a. use b. operations c. medium d. A and C Multiple Choice 4 “Is additional training necessary?” is a concern to be answered during  _____ design. a. input b. output c. files and database d. program e. controls Multiple Choice 5 _____ development is one of the most time-consuming activities in the  SDLC. a. Input b. Output c. Files and database d. Program e. Controls Multiple Choice 6 _____ is done during systems design and is completed during systems  implementation. a. Develop a plan b. Desk checking c. Write program instructions d. All of the above e. B and C Learning Objective Three Discuss the systems implementation and conversion  process and the activities in this phase.22-306 Copyright © 2015 Pearson Education, Inc. Systems Implementation Systems implementation is the process of installing hardware and  software and getting the AIS up and running. The state of Virginia has been especially successful in designing and  implementing its AIS. Focus 22-2 on page 660 describes the improvements  the state made to its AIS. Implementation Planning An implementation plan consists of implementation tasks, expected  completion dates, cost estimates, and the person or persons responsible  for each task. One reason that Blue Cross/Blue Shield’s new $200 million system failed  was because there was no organizational restructuring. Site Preparation A large computer may require extensive changes, such as additional  electrical outlets, data communications facilities, raised floors,  humidity controls, special lighting, and air conditioning. Space is needed for equipment, storage, and offices. Select and Train Personnel Employees can be hired from outside the company or transferred  internally. Because effective training is time consuming and expensive, companies  take shortcuts. They are busy trying to maintain and upgrade their new  system. Effective AIS training must consist of more than just hardware and  software skills. Employees must be oriented to new policies and operations, and  training should be planned and scheduled so it occurs just before  systems testing and conversion. Boots the Chemists at a London-based international pharmacy developed a  new approach to training. Store employees that were nervous about the new computer system  were invited to a party where a new POS system had been installed. They were asked to try to harm the new POS system. 22-307 Copyright © 2015 Pearson Education, Inc.Employees quickly found out that they could not harm the system  and learned that it was easy to use. Complete Documentation Three types of documentation must be prepared for new systems: 1. Development documentation describes the new AIS. It includes:  A system description  copies of output, input, and file and database layouts  Program flowcharts  Test results  User acceptance forms 2. Operations documentation includes:  Operating schedules  Files and databases accessed  Equipment security  File retention requirements 3. User documentation teaches users how to operate the AIS. It  includes a procedures manual and training materials. Test the System Inadequate system testing was one reason for the Blue Cross/Blue Shield  system failure described previously. Documents and reports, user input, operating and control procedures,  processing procedures, and computer programs should all be given a trial run in realistic circumstances. In addition, capacity limits and backup and recovery procedures should  be tested. Following are three common forms of testing: 1. Walk-throughs are step-by-step reviews of procedures or program logic. 2. Processing test transactions determines if a program operates  as designed. 3. Acceptance tests use copies of real transactions and files  rather than hypothetical ones. 22-308 Copyright © 2015 Pearson Education, Inc.Chemical Bank suffered the consequences of not adequately testing an  upgrade to its ATM system. Customers in New York who withdrew money found that there accounts were debited twice. Before the problem was corrected, 150,000 withdrawals with a total value of $8 million were posted to customer accounts. Even software purchased from an outside vendor must be tested thoroughly before being installed. Systems Conversion Conversion is the process of changing from the old to the new AIS. This  includes converting hardware, software, data files, and procedures. Conversion Approaches Four conversion approaches are used to change from an old to a new  system: 1. Direct conversion immediately terminates the old AIS when the  new one is introduced. Focus 22-3 on page 661 discusses the problems at Sunbeam Corp., in part caused by attempting a direct conversion with no backup system. Al Dunlap, a new CEO at Sunbeam Corp., made drastic cost cutting moves in which many went too far and ended up  hurting the company. His restructuring plan called for eliminating 87 percent of  the company’s products and half of the 6,000 employees. Al terminated computer personnel who were earning $35,000 to learn that they could be making $125,000 a year elsewhere. He replaced the computer personnel with contract workers who made significantly more than $35,000 a year. Some of these  contract workers were the computer personnel that he  eliminated from the company previously. Al used the direct conversion approach to modernize its  information system. Unfortunately, the new system did not  work. Without any backup system the entire system was down  for months. Orders were lost and some customers did not receive their  shipments. Sunbeam had to manually bill its customers. The price of Sunbeam’s stock plummeted and in 1998 Al was  fired. 22-309 Copyright © 2015 Pearson Education, Inc.The SEC began investigating Al to find out that $62 million  of the $189 million in income for Sunbeam did not comply  with accounting rules. Also, Arthur Andersen, Sunbeam’s auditors, paid out $110  million in damages to settle a shareholder class-action  suit. In February 2003, Sunbeam filed for Chapter 11 bankruptcy  protection. 2. Parallel conversion operates the old and new systems  simultaneously for a period of time. 3. Phase-in-conversion gradually replaces elements of the old AIS  with the new one. 4. Pilot conversion implements a system in just one part of the  organization, such as a branch location. Data Conversion Data conversion can be time-consuming, tedious, and expensive. The  difficulty and magnitude of the task can be easily underestimated. The first step in the data conversion process is to decide which data  files need to be converted. Then they must be checked for completeness and any data  inaccuracies and inconsistencies removed. Once the files and databases have been converted and tested for  accuracy, the new system is functional. Multiple Choice 7 Blue Cross/Blue Shield contracted for a new $_____ million system which  did not work properly. This resulted in $_____ million in overpayments  and a loss of _____ clients. a. 200; 70; 30,000 b. 100; 60; 35,000 c. 200; 60; 35,000 d. 100; 70; 30,000 Multiple Choice 8 Walk-throughs are conducted by the: a. development team b. system users c. programmers d. all of the above e. A and B Multiple Choice 9 22-310 Copyright © 2015 Pearson Education, Inc.The first step in the data conversion process is: a. check data for completeness, and any data inaccuracies, and remove any inconsistencies b. decide which data files need to be converted c. conduct data conversion d. validate new files Learning Objective Four Discuss the systems operation and maintenance  process and the activities in this phase.Operation and Maintenance The final step in the SDLC is to operate and maintain the new system. A  post-implementation review should be conducted on a newly installed AIS  to ensure it meets its planned objectives. Table 22-7 on page 662 provides a list of important factors to consider  and questions to answer during the post-implementation review. Factors include: 1 Goals and  objectives 8 Compatibility 2 Satisfaction 9 Controls and security 3 Benefits 1 0 Errors 4 Costs 1 1 Training 5 Reliability 1 2 Communications 6 Accuracy 1 3 Organizational  changes 7 Timeliness 1 4 Documentation


How can she ensure that system output will meet user needs?



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When the review has been completed, a post-implementation review report is prepared. The table of contents of this report is provided in Table  22-8 on page 663. User acceptance of the post-implementation review report is the final  activity in the systems development process. However, work on the new system is not finished. Studies show that over  the life of a system, only 30 percent of the work takes place during  development. The remaining 70 percent is spent on maintaining the  system. 22-311 Copyright © 2015 Pearson Education, Inc. Multiple Choice 10 Studies have shown that _____ percent of the work takes place during  development and _____ percent is spent maintaining the system. a. 30; 70 b. 70; 30 c. 65; 35 d. 35; 65 22-312 Copyright © 2015 Pearson Education, Inc.Answer to Multiple Choice Questions: Multiple Choice Question  Answers Number Answer Number Answer 1 B 6 E 2 E 7 C 3 C 8 D 4 A 9 B 5 D 10 A


When and how should input be captured, and who should capture it?



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22-313 Copyright © 2015 Pearson Education, Inc.
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