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Managing The Systems Development Life Cycle - 0
Managing The Systems Development Life Cycle - 0
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Objectives for Chapter 13
• Be able to identify the key stages in the SDLC.
• Recognize how a firm’s business strategy will shape
its information system.
• Understand the relationship between strategic
systems planning and legacy systems.
• Understand what transpires during systems
analysis.
• Understand the TELOS model for assessing project
feasibility.
• Be familiar with cost-benefit analysis issues related
to information systems projects.
• Understand the role of accountants in the SDLC.
Hall, Accounting Information Systems, 7e 2
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
The Systems Development Life
Cycle (SDLC)
A logical sequence of activities used to:
identify new systems needs
develop new systems to support those needs
A model for reducing risk through planning,
execution, control, and documentation
The SDLC model may be shown in five stages.
We’ll look at the first two in this chapter and the
remaining three in chapter 14.
Figure 13-1
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Assessing Strategic Information
Needs
Strategic systems planning involves the
allocation of resources at the macro level.
usually a time frame of three to five years
Key inputs in developing a sound systems
strategy include:
strategic business needs of the organization
situations involving legacy systems
end user feedback
Figure 13-3
Figure 13-4
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Project Initiation
The second phase in SDLC involves:
understanding users’ needs and problems
proposing multiple alternative solutions
assessing alternatives in terms of feasibility
and cost-benefit characteristics
selecting the best option and proceeding to
the construct phase
examining whether the selected option will
require in-house development, a commercial
package, or both
Hall, Accounting Information Systems, 7e 25
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Systems Analysis
Figure 13-6
Hall, Accounting Information Systems, 7e 31
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Systems Evaluation and Selection
A critical juncture in the SDLC
a formal mechanism for selecting the
one system from the set of alternative
conceptual designs that will go forward
for construction
an optimization process that seeks to
identify the best system
a structured decision-making process
that reduces uncertainty and risk
Hall, Accounting Information Systems, 7e 32
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
The Role of Accountants
Accountants ensure that the following are
considered during evaluation and selection:
only escapable (relevant) costs are used in
calculations of cost savings benefits
reasonable interest rates are used in measuring
present values of cash flows
one-time and recurring costs are completely and
accurately reported
realistic useful lives are used in comparing
competing projects
intangible benefits are assigned reasonable
financial values
Hall, Accounting Information Systems, 7e 33
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Detailed Feasibility Study
Similar to the preliminary project
feasibility analysis (TELOS), but now
more detailed and oriented to deciding
on a specific system design. Examine:
technical feasibility
economic feasibility
legal feasibility
operational feasibility
schedule feasibility