Page 50 - Accounting Information Systems

C H A P TER 1 The Information System: An Accountant’s Perspective 21

FI G U R E
1-10 ORGANIZATION OF IT FUNCTION IN A CENTRALIZED SYSTEM

Business
Organization

Computer
Marketing Production Finance
Services

Systems Database Data
Development Administration Processing

New Systems Systems Data Data Computer Data
Development Maintenance Control Conversion Operations Library

DATA PROCESSING. The data processing group manages the computer resources used to perform the
day-to-day processing of transactions. It may consist of the following functions: data control, data conver-
sion, computer operations, and the data library.
Data control groups have all but disappeared from modern organizations. Traditionally, this function was
responsible for receiving batches of transaction documents for processing from end users and then distribut-
ing computer output (documents and reports) back to the users. Today this function is usually automated
and distributed back to the end users. Some organizations with older legacy systems, however, may still use
a data control group as a liaison between the end user and data processing. The data conversion function
transcribes transaction data from source (paper) documents to digital media (tape or disk) suitable for com-
puter processing by the central computer, which is managed by the computer operations group. Accounting
applications are usually run according to a strict schedule that is controlled by the central computer.
The data library is a room often adjacent to the computer center that provides safe storage for the off-
line data files, such as magnetic tapes and removable disk packs. A data librarian who is responsible for
the receipt, storage, retrieval, and custody of data files controls access to the library. The librarian issues
tapes to computer operators and takes custody of files when processing is completed. The move to real-
time processing and direct access files (discussed in Chapter 2) has reduced or eliminated the role of the
data librarian in most organizations.

SYSTEMS DEVELOPMENT AND MAINTENANCE. The information needs of users are met by
two related functions: systems development and systems maintenance. The former group is responsible
for analyzing user needs and for designing new systems to satisfy those needs. The participants in system
development include systems professionals, end users, and stakeholders.

Systems professionals include systems analysts, database designers, and programmers who design
and build the system. Systems professionals gather facts about the user’s problem, analyze the facts,
and formulate a solution. The product of their efforts is a new information system.

End users are those for whom the system is built. They are the managers who receive reports from
the system and the operations personnel who work directly with the system as part of their daily
responsibilities.