chapter 13 accounting system development accounting information systems the crossroads of accounting...

Chapter 13Chapter 13Accounting System Accounting System DevelopmentDevelopment

ACCOUNTING INFORMATION SYSTEMSACCOUNTING INFORMATION SYSTEMSThe Crossroads of Accounting & IT 2The Crossroads of Accounting & IT 2ndnd Ed. Ed.

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How Are Accounting Systems Developed in Practice Today?

Meet ABC Methodology.


Can you imagine shopping for a new car… and the car dealer asks you if you want

….four wheels on your car?

….a steering wheel?

….an engine in the car?

….car seats?


Does it feel like you are “reinventing the wheel?”

Wouldn’t it be more effective to start with a base model car and select options, such as a sunroof, to customize your car?


How accounting systems are developed in practice today...

The accounting system consists of:

… a baseline system that is typically purchased and then…

…customized to meet the enterprise’s specific needs.

ABC Methodology...ABC Methodology...


Accounting System

Three functions of the accounting system:

Store accounting data

Analyze accounting data

Safeguard accounting data


Three Keys Three Keys

Three keys can be used to address issues and opportunities when developing a a new accounting system:

People

Processes

Technology


People People Who are the people involved in Who are the people involved in

designing and designing and developing an accounting system?developing an accounting system? System analysts: analysts design the system, specifying the components needed for the accounting system.

Database designers: these people create the design for the accounting database.

Database developers: these individuals build the database using the database design and database DBMS software.

Application developers: these people are programmers who design and write the software for applications, such as accounting software.

Network specialists: people who design the network for a new system.


Processes Processes What are the processes involved in What are the processes involved in

developing an accounting system?developing an accounting system?

System development life cycle (SDLC) is a series of phases to create a system: plan, analyze, design, build, install, and deploy.

System development methodology (SDM) is the order and timing of when the SDLC phases are completed.


Accounting system technology might include:

Accounting software.

Database and DBMS.

Network and protocols.

Desktop and laptop computers.

Cybersecurity and technology to safeguard information assets.

Technology Technology What technology is used What technology is used

by the by the accounting system? accounting system?


The SDLC is a series of phases to create a system.

Six typical phases of an SDLC for an accounting system:

Plan

Analyze

Design

Build/Buy

Install

Deploy

System Development Life System Development Life Cycle (SDLC)Cycle (SDLC)


SDLCSDLC


System Development Methodology (SDM) is an organized, systematic approach to developing a system.

SDLC specifies what steps to complete

SDM specifies when the steps are completed

System Development System Development MethodologyMethodology


System Development Methodologies (SDM) include:

Waterfall Methodology

Prototyping Methodology

ABC Methodology

System Development System Development MethodologyMethodology


Waterfall MethodologyWaterfall Methodology


Prototyping MethodologyPrototyping Methodology


ABC MethodologyABC Methodology


Baseline Accounting SystemBaseline Accounting System


System System ModelsModels

Exercise

1. Select an authentic enterprise or system development project of your choice.

2. Apply the Waterfall methodology, listing the steps and order of the steps you would complete.

3. Apply the ABC methodology, listing the steps and order of the steps you would complete.

4. Compare and contrast the advantages and disadvantages that each methodology offers for the given selected situation.

My ConnectionStudy Less. Learn More. Make Connections.


chapter 13 accounting system development accounting information systems the crossroads of accounting...

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