Page 14 - Accounting Information Systems

Contents xiii

The Customer Perspective 582
The Financial Perspective 582
Balanced Scorecard Applied to IT Projects 582
PROJECT INITIATION 583
SYSTEMS ANALYSIS 583
The Survey Step 583
The Analysis Step 586
CONCEPTUALIZATION OF ALTERNATIVE DESIGNS 587
How Much Design Detail Is Needed? 587
SYSTEMS EVALUATION AND SELECTION 589
Perform a Detailed Feasibility Study 589
Perform Cost-Benefit Analysis 590
Prepare Systems Selection Report 595
Announcing the New System Project 596
User Feedback 597
THE ACCOUNTANT’S ROLE IN MANAGING THE SDLC 597
How Are Accountants Involved with SDLC? 597
The Accountant’s Role in Systems Strategy 598
The Accountant’s Role in Conceptual Design 598
The Accountant’s Role in Systems Selection 598
SUMMARY 598

Chapter 14 Construct, Deliver, and Maintain Systems
Project 605

IN-HOUSE SYSTEMS DEVELOPMENT 606
Tools for Improving Systems Development 606
CONSTRUCT THE SYSTEM 610
The Structured Design Approach 610
The Object-Oriented Design Approach 610
System Design 615
Data Modeling, Conceptual Views, and Normalized Tables 615
Design Physical User Views 615
Design the System Process 622
Design System Controls 625
Perform a System Design Walk-Through 625
Program Application Software 626
Software Testing 627
DELIVER THE SYSTEM 628
Testing the Entire System 628
Documenting the System 628
Converting the Databases 630
Converting to the New System 630