Romney Ch20 Slide

C
HAPTER 20
Systems Design,
Implementation, and
Operation
2008 Prentice Hall Business Publishing
Accounting Information Systems, 11/e
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INTRODUCTION
Questions to be addressed in this chapter
include:
What are the activities that take place in the
conceptual design phase of the systems development
life cycle (SDLC)?
What activities take place in the physical systems
design phase?
What happens during the systems implementation
and conversion process?
What activities occur in the systems operation and
maintenance process?
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INTRODUCTION
Accountants must understand the entire systems
development process, because they are
involved in several ways:
Helping to specify their needs.
As members of the development team.
As auditors after the fact.
Accountants also help keep the project on track

by:
Evaluating and measuring benefits.
Measuring costs.
Ensuring the project stays on schedule.
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INTRODUCTION
Effective systems analysis and design
can ensure that developers:
Correctly define the business problem.
Design the appropriate solution.
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INTRODUCTION
The crucial phases of the SDLC include:
Systems analysis to define the new systems
requirements (discussed in Chapter 18).
The phases discussed in this chapter, which
include:
Conceptual systems design

Physical systems design
Systems implementation and conversion
Operation and maintenance
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INTRODUCTION
include:

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CONCEPTUAL SYSTEMS DESIGN

In the conceptual systems design
phase, a general framework is created for
implementing user requirements and
solving the problems identified in the
analysis phase.
The three main steps are:
Evaluate design alternatives.
Prepare design specifications.
Prepare the conceptual systems design
report.
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Conceptual
Systems
Design
Evaluate
Design
Alternatives
Systems
Analysis
Prepare
Design
Specifications
Prepare
Conceptual Systems
Design Report
Physical
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Systems
Analysis
Evaluate
Design
Alternatives
Prepare
Design
Specifications
Prepare
Conceptual Systems
Design Report
Physical
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Evaluating design alternatives
There are many design decisions that must
be made. For example:
Should a document be hard-copy or sent by EDI?
Should the company use a large centralized
mainframe or some form of distributed processing?
What form should data entry take, e.g., keyboard,
optical character recognition, POS devices?
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Also, there are many ways to approach the
systems development process:
Packaged software
In-house development
End-user development
Outsourcing
The company also chooses between:

Modifying or enhancing existing software
Replacing existing software
Reengineering its business processes
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The design team should identify a variety of
design alternatives and evaluate each with
respect to:
How well it meets organizational and system
objectives
How well it meets user needs
Whether it is economically feasible
Its advantages and disadvantages
The steering committee evaluates the

alternatives.
Click here to view some of the design
considerations and alternatives from Table 20-1
in your textbook.
Design Considerations
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Systems
Analysis
Evaluate
Design
Alternatives
Prepare
Design
Specifications
Prepare
Conceptual Systems
Design Report
Physical
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Prepare design specifications
Once a design has been selected, the
project team develops the conceptual
design specifications for the following
elements:
Output
Because output is what goes to the user and the
system must be designed to meet user needs, the
output specifications are prepared first.
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elements:
Output
Data storage
How will data be stored to produce the desired
outputs?
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elements:
Output
Data storage
Input
What types of data must be entered to produce the
desired outputs?
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elements:
Output
Data
storage
How will data be processed and in what sequence
Inputto produce the desired outputs?
Processing procedures and operations
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Systems
Analysis
Evaluate
Design
Alternatives
Prepare
Design
Specifications
Prepare
Conceptual Systems
Design Report
Physical
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Prepare the conceptual systems design
report
A conceptual systems design report is
prepared at the end of the conceptual design
phase to:
Guide physical system design activities.
Communicate how management and user
information needs will be met.
Help the steering committee assess system
feasibility.
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The main component is a description of one or
more recommended system designs. This
description contains:
The contents of each output, database, and input.
Processing flows and the relationships among
programs, files, inputs, and outputs.
Hardware, software, and resource requirements.
Audit, control, and security processes and
procedures.
A discussion of assumptions or unresolved problems
that might affect the final design.
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INTRODUCTION
include:

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PHYSICAL SYSTEMS DESIGN

During the physical systems design phase, the
company determines how the conceptual AIS
design is to be implemented.
The broad, user-oriented requirements of conceptual
design are translated into detailed specifications used
to code and test computer programs.
Phases include:
Designing output
Creating files and databases
Designing input
Writing computer programs
Developing procedures
Building in controls
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Systems
Analysis
Physical
Systems
Design
Output
Design
Conceptual
Systems
Design
File and DB
Design
Input
Design
Program
Design
Procedures
Design
Controls
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Systems
Analysis
Conceptual
Systems
Design
Output
Design
File and DB
Design
Input
Design
Program
Design
Procedures
Design
Controls
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Output design
The objective of output design is to
determine the nature, format, content,
and timing of printed reports,
documents, and screen displays.
Requires cooperation between users and
designers.
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Important design considerations include:
Use of the output
Who will use it and why?
When is it needed?
What decisions will it facilitate?
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Use of the output
Output medium
Paper
Screen
Voice response
Diskette
Microfilm
Other
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Use of the output
Output medium
Output format
Should select the format that

clearly conveys the most
information.
Could be:
Table
Narrative
Graphic
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Use of the output
Output medium
Output format
Pre-printed Should paper output be on
preprinted form and/or
turnaround document?
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Use of the output
Output medium
Output format
Pre-printed
Location Where is the output to be
sent?
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Use of the output
Output medium
Output format
Pre-printed
Location
Access Who should be able to
access hard-copy and
screen output?
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Use of the output
Output medium
Output format
Pre-printed
Location Lengthy output should be preceded by an
executive summary and a table of contents.
Access
Headings and legends organize data and
Detail
highlight important items.
Detailed info goes in an appendix.
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Use of the output
Output medium
Output format
Pre-printed
Location
Access
Detail How often should the output be produced?
Timeliness
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Outputs usually fit into one of the following
four categories:
Scheduled reports
Have pre-specified content and format.
Are prepared on a regular basis.
Examples:
Weekly sales analysis
Monthly financial statements
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four categories:
Scheduled reports
Special-purpose analysis reports
No pre-specified content and format.
Typically prepared in response to a
management request.
Example:
Analysis of impact of a government
mandate on profitability
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four categories:
Scheduled reports
Triggered exception reports
Prepared only in response to abnormal
conditions, i.e., the trigger.
Example:
Cost overruns
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four categories:
Scheduled reports
Triggered exception reports
Demand reports
Prepared only on request.
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AIS developers prepare sample outputs
and users evaluate them to ensure they
are complete, relevant, and useful.
Modifications are made as needed to ensure
acceptability.
Many organizations require users to sign off
on these documents before proceeding
through the SDLC.
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Systems
Analysis
Conceptual
Systems
Design
Output
Design
File and DB
Design
Input
Design
Program
Design
Procedures
Design
Controls
Design
Implementation
and
Conversion
Operation
and
Maintenance
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File and database design
Various company segments need to store data in
compatible formats so that data can be shared across
units.
Important file and database design considerations
include:
Hard drive
Storage medium
Disk
Diskette
CD
Tape
Paper
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units.
include:
Storage medium
Processing mode
Manual
Batch
Real time
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units.
include:
Storage medium
Processing mode
Maintenance What procedures are needed to
effectively maintain the data?
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units.
include:
Storage medium
Processing mode
Maintenance
Size How many records and how big are they?
How fast are they expected to grow?
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units.
include:
Storage medium
What portion of records are added or
Processing mode
deleted each year?
Maintenance
What portion needs to be updated?
Size
Activity level
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Systems
Analysis
Conceptual
Systems
Design
Output
Design
File and DB
Design
Input
Design
Program
Design
Procedures
Design
Controls
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Input design
Systems designers must identify the
different types of data input and optimal
input methods.
There are two principal types of data
input:
Forms
Computer screens
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Considerations in input design include:
Input medium
Keyboard
OCR
MICR
POS terminal
EDI
Voice input
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Input medium
Input source
Where do data originate?

Computer
Customer
Remote location
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Input medium
Input source
Input format What format captures the data with
the least effort or cost?
Source or turnaround document
Screen
Source data automation
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Input medium
Input source
Input format
Input type What is the nature of the data?
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Input medium
Input source
Input format
Input type
Volume How much data are to be entered?
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Input medium
Input source
Input format
Input type
Volume
Personnel
What functions and expertise do the data
entry operators have?
Is additional training necessary?
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Input medium
Input source
Input format
Input type
Volume
Personnel
How often is data to be entered?
Frequency
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Input medium
Input source
Input format
Input type
Volume
Personnel
Frequency How can costs be minimized without
adversely affecting efficiency and
Cost
accuracy?
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Input medium
Input source
Input format
Input type
Volume
Personnel
Frequency What errors are possible?
How can they be detected and corrected?
Cost
Error detection and correction
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Preprint as muchSYSTEMS
data as possible. DESIGN
PHYSICAL
Use appropriate weight and grade of paper.

Use bold type, double-thick lines, and shading to
highlight
different parts of the form.
Forms
design
Use a standard size and one that is consistent with
Although
inputforisfiling,
evolving
toward
source data
requirements
binding,
or mailing.
If mailed to external
parties, position
address for
automation,
forms design
is still the
important.
placement in a window envelope.
Following
are important principles for
Have copies of the form printed in different colors to
designing
new forms
and evaluating existing
facilitate accurate
distribution.
Include clear instructions for completing the form.
ones:
General considerations
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Forms design
Although input is evolving toward source data
automation, forms design is still important.
Place the form name at the top in bold type.
Following are
important
principles
for
Have
the forms
pre-numbered
designing newconsecutively.
forms and evaluating existing
If distributed to external parties, have
ones:
company name and address pre-printed on
the form.
Introductory section of form
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Forms design
Group together logically related information

Although input(e.g.,
is evolving
toward
source
data
info about the
customer,
info about
the product).
automation, forms
design is still important.
Provide sufficient room to record each item.
Following are important principles for
Order the data items consistent with the
designing newsequence
forms in
and
evaluating
existing
which
the data is likely
to be
gathered.
ones:
Use codes and check-offs in places where
standardized explanations are likely.
Introductory section of form

Main body of form
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Forms Design
Although input is evolving toward source data
automation, forms design is still important.
Provide
space
for:
Following are
important
principles
for
Recording final disposition of the form.
designing new
forms and evaluating existing
Approval signatures.
ones:
Dates of approval and final disposition.
A dollar or numeric total.
Introductory
sectionindicate
of form the distribution of
Clearly
each
Main body of
formform.
Conclusion section of form
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Designing computer screens
It is more efficient to enter data directly into
the computer than to record it on paper for
subsequent entry.
Therefore, its important to design computer
screens for input as well as output.
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Computer screens are most effective when the following
principles are used:
Organize the screen for quick, accurate, and complete entry
of the data.
Minimize input by retrieving as much as possible from
the system.
Example: If the customer number is entered, retrieve his
name/address data from the system.
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Organize the screen for quick, accurate, and complete entry of
the data.
Enter data in the same order it appears on the document.
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the data.
Complete the screen from left to right and top to bottom,
grouping logically related data together.
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the data.
Design the screen so users can jump from one data entry
location to another or use a single key to go directly to
screen locations.
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the data.
location to another or use a single key to go directly to screen
locations.
Make it easy to correct mistakes.
Use clear and explicit error messages that are consistent
on all screens.
Provide a help feature for online assistance.
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the data.
location to another or use a single key to go directly to screen
locations.
Limit the number of menu options on a single screen.
Make it easy to correct mistakes.
Avoid clutter by restricting the amount of data on one
screen.
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Systems
Analysis
Conceptual
Systems
Design
Output
Design
File and DB
Design
Input
Design
Program
Design
Procedures
Design
Controls
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Program design
Program development is one of the most timeconsuming activities in the SDLC.
A structured programming process should be
followed:
With structured programming, programs should be
subdivided into small, well-defined modules to reduce
complexity and enhance reliability and modifiability.
Modules should interact with a control module rather than
with each other.
To facilitate testing and modification, each module should
have only one entry and exit point.
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To improve software quality, organizations
should develop programming standards (rules
for writing programs).
Contributes to consistency among programs.
Makes them easier to read and maintain.
Consider doing structured program walkthroughs to find incorrect logic, errors,

omissions, or other problems.
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Program preparation time may range from a few
days to a few years, depending on complexity.
Though accountants need not be programmers,
they should understand how software is created.
The following slides discuss the eight steps for
developing software and where these steps take
place in the SDLC.
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Systems
Analysis
STEP ONE: Determine user

needs.
Conceptual
Design
Occurs during the systems analysis

stage of the SDLC.
Physical
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Systems
Analysis
STEP TWO: Develop and

document a plan.
Conceptual
Design
Occurs during the conceptual design

phase and the beginning of physical
design.
Physical
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Systems
Analysis
STEP THREE: Write the program

code.
Conceptual
Design
Physical
Design
Implementation
and
Conversion
Design in increasing levels of detail,

known as hierarchical program
design.
Begun during systems design and
completed during systems
implementation.
Operation
and
Maintenance
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Systems
Analysis
Conceptual
Design
Physical
Design
Implementation
and
Conversion
Operation
and
Maintenance
STEP FOUR: Test the program code.

Debugging is discovering and
eliminating program errors.
Desk checking happens after a
program is coded and involves a
visual and mental review to discover
programming errors.
Programs are tested for logic errors
using test data that simulates both
valid transactions and all possible
error conditions.
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Systems
Analysis
Conceptual
Design
Physical
Design
Implementation
and
Conversion
Large programs are often tested

in three stages:
Individual program modules.
The linkages between the module
and the control module.
The interfaces between the
program being tested and other
application programs.
Operation
and
Maintenance
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Systems
Analysis
Conceptual
Design
Physical
Design
Errors need to be found as soon

as possible in the development
process.
Errors discovered late cost 80
1000% more to fix than those
found early.
Implementation
and
Conversion
Operation
and
Maintenance
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Systems
Analysis
Conceptual
Design
Physical
Design
Implementation
and
Conversion
Operation
and
Maintenance
STEP FIVE: Document the

program.
Documentation explains how
programs work and helps
correct and resolve errors.
Includes flowcharts, record
layouts, E-R diagrams, REA
data models, narrative
descriptions of the system, etc.,
organized in a manual.
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Systems
Analysis
Conceptual
Design
STEP SIX: Train program users.

Often uses the program
documentation.
Physical
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Systems
Analysis
Conceptual
Design
STEP SEVEN: Install the system.

- All components are brought
together, and the company
begins to use the system.
Physical
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Systems
Analysis
STEP EIGHT: Use and modify

the system.
Conceptual
Design
Physical
Design
Implementation
and
Conversion
Operation
and
Maintenance
Program maintenance is a
response to any factors that
require program revision.
Includes requests for:
New or revised reports.
Changes in input, file content, or
values such as tax rates.
Error detection and correction.
Conversion to new hardware.
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Systems
Analysis
Conceptual
Systems
Design
Output
Design
File and DB
Design
Input
Design
Program
Design
Procedures
Design
Controls
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Procedures design
Individuals who interact with a newlydesigned AIS need procedures to cover:
Input preparation
Transaction processing
Error detection and correction
Controls
Reconciliation of balances
Database access
Output preparation and distribution
Computer operator instructions
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Procedures may take the form of:
System manuals
User instruction classes
Training materials
Online help screens
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The procedures may be written by:
Development teams;
Users; or
Teams representing both groups.
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Systems
Analysis
Conceptual
Systems
Design
Output
Design
File and DB
Design
Input
Design
Program
Design
Procedures
Design
Controls
Design
Implementation
and
Conversion
Operation
and
Maintenance
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Controls design
Improperly controlled input, processing, and
database functions produce information of
questionable value.
Controls must be built into an AIS to ensure
its effectiveness, efficiency, and accuracy.
These controls should:
Minimize errors.
Detect and correct errors when they do occur.
Accountants play a vital role in this area.

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Important control concerns that must be
addressed include:
Validity
Are all interactions valid?
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addressed include:
Validity
Authorization
Are input, processing, storage, and
output activities authorized by the
appropriate managers?
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addressed include:
Validity
Authorization
Accuracy Is input verified to ensure accuracy?
What controls ensure that data is not
lost when passing between processing
activities?
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addressed include:
Validity
Authorization
Accuracy
Security
Is the system protected against:
Unauthorized physical and logical access to prevent
improper use, alteration, destruction, or disclosure of
information and software?
Theft of system resources?
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addressed include:
Validity
Authorization
Accuracy
Security
Numerical control
Are documents pre-numbered to prevent errors or
intentional misuse and to detect when documents are
missing or stolen?
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addressed include:
Validity
Authorization
Accuracy
Security
Numerical control
Availability
Is the system available as set forth in agreements?
Can users enter, update, and retrieve data during those
times?
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addressed include:
Validity
Can the system be modified without affecting system
Authorization
availability, security, and integrity?
Accuracy
Are only authorized, tested, and documented changes
made to the system and data?
Security
Are resources available to manage, schedule, document,
Numerical
control
and communicate changes to management and
authorized users?
Availability
Maintainability
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addressed include:
Validity
Authorization
Accuracy
Security
Is processing complete, accurate, timely, and
Numerical control
authorized?
Availability Is it free from unauthorized or inadvertent
manipulations?
Maintainability
Integrity
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addressed include:
Validity
Authorization
Accuracy
Security
Numerical control
Availability
Can data be traced from source to output and vice
Maintainability
versa?
Integrity
Audit trail
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Physical systems design report
At the end of the physical design phase, a
physical systems design report is
prepared, summarizing what was
accomplished.
This report serves as the basis for
managements decision whether to proceed to
implementation.
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INTRODUCTION
include:

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SYSTEMS IMPLEMENTATION AND

CONVERSION
Systems implementation
Systems implementation is the process of
installing hardware and software and
getting the AIS up and running.
Phases include:
Developing a plan
Preparing the site
Installing and testing hardware and software
Selecting and training personnel
Completing documentation
Testing the system
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Systems
Analysis
Conceptual
Systems
Design
System
Implementation
and
Conversion
Implementation
Planning
Physical
Systems
Design
Prepare Site;
Install and Test
Hardware
Complete
Documentation
Conversion
Select and Train

Personnel
Test
System
Operation
and
Maintenance
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Systems
Analysis
Conceptual
Systems
Design
Physical
Systems
Design
Implementation
Planning
Prepare Site;
Install and Test
Hardware
Complete
Documentation
Conversion
Select and Train

Personnel
Test
System
Operation
and
Maintenance
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CONVERSION
Implementation planning
An implementation plan consists of:
Implementation tasks
Expected completion dates
Cost estimates
Specification of the person(s) responsible for each task
The plan specifies when the project should be

complete and operational.
The implementation team should identify risk
factors that decrease the likelihood of successful
implementation, and the plan should contain a
strategy for coping with each of the risks.
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CONVERSION
AIS changes may require adjustments to the
companys organizational structure,
including:
Creation of new departments.
Elimination or downsizing of existing
departments.
Changes even in the data processing department.
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Systems
Analysis
Conceptual
Systems
Design
Physical
Systems
Design
Implementation
Planning
Prepare site;
Install and Test
hardware
Complete
Documentation
Conversion
Select and Train

Personnel
Test
System
Operation
and
Maintenance
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CONVERSION
Site preparation
A large computer may require changes such as:
New electrical outlets
Data communications facilities
Raised floors
Humidity controls
Special lighting
Air-conditioning
Security measures, such as:
Fire protection
Emergency power supply
Space for equipment, storage, and offices
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CONVERSION
Site preparation is a lengthy process and
should begin well ahead of the installation
date.
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Systems
Analysis
Conceptual
Systems
Design
Physical
Systems
Design
Implementation
Planning
Prepare Site;
Install and Test
Hardware
Complete
Documentation
Conversion
Select and Train

Personnel
Test
System
Operation
and
Maintenance
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CONVERSION
Select and train personnel
Employees can be hired from outside or
transferred internally.
Hiring from within is usually more effective and
less costly, because the employees already
understand the business.
Transferring displaced employees can enhance
loyalty and morale.
Companies take training shortcuts because:

Effective training is time-consuming and
expensive.
Those who understand the system are maintaining
and upgrading it.
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CONVERSION
When training is insufficient, the company will
not achieve the expected return on investment.
The hidden cost is that users will turn to their
coworkers who have mastered the system for
help. Results in:
Less productive coworkers
Increased costs
Effective training includes:

Hardware and software skills
Orientation to new policies and operations
The training should be scheduled just before

systems testing and conversion.
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CONVERSION
Types of training include:
Technical training from vendors
Self-study manuals
Computer-aided instruction
Videotape presentations
Role-playing
Case studies
Experimenting with the AIS under the
guidance of experienced users
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Systems
Analysis
Conceptual
Systems
Design
Physical
Systems
Design
Implementation
Planning
Prepare site;
Install and Test
Hardware
Complete
Documentation
Conversion
Select and Train

Personnel
Test
System
Operation
and
Maintenance
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CONVERSION
Three types of documentation must be
prepared for new systems:
Development documentation
Describes the AIS and includes:
A system description.
Copies of output, input, file, and database layouts.
Program flowcharts.
Test results.
User acceptance forms.
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CONVERSION
Operations documentation
Includes:
Operating schedules.
Files and databases accessed.
Equipment, security, and file retention requirements
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CONVERSION
Operations documentation
User documentation
Teaches users how to operate the AIS.
Includes a procedures manual and training materials.
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Systems
Analysis
Conceptual
Systems
Design
Physical
Systems
Design
Implementation
Planning
Prepare site;
Install and Test
Hardware
Complete
Documentation
Conversion
Select and Train

Personnel
Test
System
Operation
and
Maintenance
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CONVERSION
Test the system
Inadequate system testing has contributed to the
failure of systems.
All of the following should be given a trial run in
realistic circumstances.
Documents and reports

User input
Operating and control procedures
Processing procedures
Computer programs
Should also test:

Capacity limits
Backup and recovery procedures
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CONVERSION
Three common forms of testing include:
Walk-throughs
Step-by-step reviews of procedures or program logic.
Attended by the development team and users early in system
design.
Focus is on organization:
Input
Files
Outputs
Data flows
Subsequent walk-throughs are attended by programmers.
Address logical and structural aspects of program code.
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CONVERSION
Walk-throughs
Processing test transactions
Determines whether the program operates as
designed.
Requires both valid and erroneous data.
The correct response for each test should be
specified in advance.
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CONVERSION
Walk-throughs
Acceptance tests
Uses copies of real transactions and files
rather than hypothetical ones.
Users develop acceptance criteria.
Then make final decision whether to accept.
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CONVERSION
Walk-throughs
Acceptance tests
Even software purchased from an

outside vendor must be tested
thoroughly before installation.
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Systems
Analysis
Conceptual
Systems
Design
Physical
Systems
Design
Implementation
Planning
Prepare site;
Install and test
hardware
Complete
documentation
Conversion
Select and Train

Personnel
Test
system
Operation
and
Maintenance
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CONVERSION
Systems conversion
Conversion is the process of changing from the old
AIS to the new.
Many elements must be converted, including:
Hardware
Software
Data files
Procedures
The process is complete when the new AIS has

become a routine, ongoing part of the system.
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CONVERSION
Conversion approaches
Four conversion approaches are used to
change from an old to a new system:
Direct conversion
Parallel conversion
Phase-in conversion
Pilot conversion
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CONVERSION
Direct conversion
Parallel conversion
Phase-in conversion
Pilot conversion
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CONVERSION
Direct conversion
Immediately terminates the old AIS when the
new one is introduced.
Appropriate when:
The old AIS has no value; or
The new AIS is so different that comparisons
between the two are meaningless.
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CONVERSION
Main advantage to direct conversion:
Its inexpensive
Main disadvantage:
It provides no backup AIS.
There is a high risk of failure unless the

new system has been very carefully
developed and tested.
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CONVERSION
Direct conversion
Parallel conversion
Phase-in conversion
Pilot conversion
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CONVERSION
Parallel conversion
Operates the old and new systems
simultaneously for a period of time.
You can process transactions with both
systems, compare output, reconcile
differences, and make corrections to the new
AIS.
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CONVERSION
Main advantage to parallel conversion:
It protects the company from errors.
Main disadvantage:
It is costly and stressful for employees to process all
transactions twice.
Because companies often experience problems

during conversion, parallel processing has
gained widespread popularity.
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CONVERSION
Direct conversion
Parallel conversion
Phase-in conversion
Pilot conversion
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CONVERSION
Phase-in conversion
Gradually replaces elements of the old AIS with the
new one.
The new system is often phased in a module at a
time.
Main Advantage:
Data processing resources can be acquired over time.
Disadvantages:
Costs of creating temporary interfaces between old and new
AIS.
Time required to make the complete conversion.
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CONVERSION
Direct conversion
Parallel conversion
Phase-in conversion
Pilot conversion
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CONVERSION
Pilot conversion
Implements a system in just one part of the
organization, e.g., a branch office or a single store.
When problems with the system are resolved, the
new system could be implemented at the remaining
locations.
Advantages:
Localizes conversion problems and allows training in a live
environment.
Disadvantages:
Long conversion time.
Need for interfaces between old and new systems.
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CONVERSION
Data conversion
Data conversion can be time-consuming,
tedious, and expense.
The difficulty and magnitude is easy to
underestimate.
Data files may need to be modified in three
ways:
Files may be moved to a different storage medium
(e.g., tape to disk).
Data content may be changed (e.g., fields added
or deleted).
A file or database format may be changed.
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CONVERSION
Steps in the data conversion process:
Decide which data files need to be converted.
Check files for completeness and data inaccuracies,
and remove any inconsistencies.
Do the actual data conversion.
Validate the new files to ensure data were not lost
during conversion.
If the file conversion is lengthy, update the new files
with transactions that occurred during data
conversion.
After conversion and testing, monitor the system to
make sure it runs smoothly and accurately.
Document the conversion activities.
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Systems
Analysis
Conceptual
Systems
Design
Physical
Design
Implementation
and
Conversion
Operation
and
Maintenance
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OPERATIONS AND MAINTENANCE

The last step in the SDLC is to operate
and maintain the new system.
A post-implementation review should be
conducted to ensure the new AIS meets
its planned objectives.
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Factors and questions include:
Goals and objectives
Does the system help the organization meet its goals,
objectives, and overall mission?
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Satisfaction
Are users satisfied?
Do they want changes or improvements?
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Satisfaction
Benefits Were the expected benefits achieved?
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Satisfaction
Benefits
Costs Are actual costs in line with expected costs?
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Satisfaction
Benefits
Costs
Reliability
Has the system failed, and if so, why?
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Satisfaction
Benefits
Costs
Reliability
Accuracy
Does the system produce accurate and complete
data?
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Satisfaction
Benefits
Costs
Reliability
Accuracy
Does the system produce timely information?
Timeliness
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Compatibility
Are hardware, software, data, and procedures
compatible with existing systems?
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Compatibility
Controls and security
Are there safeguards against unintentional errors,
fraud, and intrusion?
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Compatibility
Errors
Are there adequate error-handling procedures?
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Compatibility
Errors
Training
Are systems personnel and users adequately
trained?
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Compatibility
Errors
Training
Communications
Is the communications system adequate?
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Compatibility
Errors
Are structural changes that resulted from the system
Training
beneficial or harmful?
If harmful, how can they be resolved?
Communications
Organization changes
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Compatibility
Errors
Training
Communications
Is documentation
Organization
changescomplete and accurate?
Documentation
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Any problems discovered during the
review should be brought to
managements attention, and adjustments
should be made.
When the review is complete, a postimplementation review report is
prepared.
User acceptance of that report is the final
activity in systems development.
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Control of the AIS is then passed to the
data processing department.
But the work is not done.
About 30% of the work takes place during
development.
The remaining 70% is spent in maintaining
the systemparticularly with respect to
software modifications and updates.
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SUMMARY AND CONCLUSIONS

Youve learned in more depth about the activities
that take place in the conceptual design phase of
the systems development life cycle (SDLC).
Youve also learned about activities that take
place in the physical systems design phase.
Youve explored what happens during the
systems implementation and conversion
process.
Finally, youve learned about the activities in the
last phase of the systems development life
cyclethe systems operation and maintenance
process.
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2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

Accounting Information Systems, 11/e

Accountants also help keep the project on track

Accounting Information Systems, 11/e

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

Conceptual systems design

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

Conceptual systems design

2008 Prentice Hall Business Publishing

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CONCEPTUAL SYSTEMS DESIGN

Accounting Information Systems, 11/e

Accounting Information Systems, 11/e

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CONCEPTUAL SYSTEMS DESIGN

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

CONCEPTUAL SYSTEMS DESIGN

The company also chooses between:

Accounting Information Systems, 11/e

CONCEPTUAL SYSTEMS DESIGN

The steering committee evaluates the

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

Accounting Information Systems, 11/e

CONCEPTUAL SYSTEMS DESIGN

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

CONCEPTUAL SYSTEMS DESIGN

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

CONCEPTUAL SYSTEMS DESIGN

Accounting Information Systems, 11/e

CONCEPTUAL SYSTEMS DESIGN

Accounting Information Systems, 11/e

Accounting Information Systems, 11/e

CONCEPTUAL SYSTEMS DESIGN

Accounting Information Systems, 11/e

CONCEPTUAL SYSTEMS DESIGN

Accounting Information Systems, 11/e

Conceptual systems design

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

PHYSICAL SYSTEMS DESIGN

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

Accounting Information Systems, 11/e

Accounting Information Systems, 11/e

PHYSICAL SYSTEMS DESIGN

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

PHYSICAL SYSTEMS DESIGN

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

PHYSICAL SYSTEMS DESIGN

2008 Prentice Hall Business Publishing

Accounting Information Systems, 11/e

PHYSICAL SYSTEMS DESIGN

Should select the format that