TAILIEUCHUNG - Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 5 - Robert L. Hurt

Chapter 5 - Information systems concepts. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: List and discuss, in order, the steps in the systems development life cycle; explain the advantages and disadvantages of using the SDLC; apply the SDLC in accounting contexts; list and discuss the levels of the capability maturity model; classify organizations' processes according to the CMM; explain factors managers should consider when choosing IT for an AIS. | Chapter 5 Information Systems Concepts Outline Learning objectives Systems development life cycle Capability maturity model IT decision factors Learning objectives List and discuss, in order, the steps in the systems development life cycle. Explain the advantages and disadvantages of using the SDLC. Apply the SDLC in accounting contexts. List and discuss the levels of the capability maturity model. Classify organizations’ processes according to the CMM. Explain factors managers should consider when choosing IT for an AIS. Systems development life cycle A structured methodology for developing information systems Advantages Structure User input Widely known Disadvantages Rigid Time consuming Costly Does not fit every situation Systems development life cycle Initiation / planning Requirements analysis Design Build Implementation Test Operations & maintenance Systems development life cycle Initiation / planning. JKR Corporation has a lot of data in its AIS; it wants to use a data analytics tool to make sense of it. Requirements analysis. The tool must be comprehensive and widely used in similar organizations. Here’s an example of how to apply the SDLC in accounting information systems. Systems development life cycle Design. JKR wants to use decision trees, neural networks and various statistical tests to analyze its data. Build. Rather than creating a tool from scratch, JKR evaluates several data analytics packages from various vendors: Excel, SAS Enterprise Miner and SAP HANA. Here’s an example of how to apply the SDLC in accounting information systems. Systems development life cycle Test. After examining each package, JKR chose SAS Enterprise Miner. The software is installed on a few computers; users provide feedback on training and customization issues. Here’s an example of how to apply the SDLC in accounting information systems. Systems development life cycle Implementation. JKR installs SAS Enterprise Miner throughout the organization, and provides training to .

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