1. Systems Development and Analysis
Lecture 3
(Chapter 18 & 20)

2. Introduction This lecture discusses four topics:
system development life cycle (SDLC)
planning techniques and activities necessary during the development of the life cycle
process of demonstrating the feasibility of a new AIS
behavioral aspects of change that companies must deal with to successfully implement a new system
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

3. The Systems Development Life Cycle
What are the five steps in the SDLC?
Systems analysis
Conceptual design
Physical design
Implementation and conversion
Operations and maintenance
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4. The Systems Development Life Cycle
Systems Analysis
Conduct initial investigation
Conduct system survey
Conduct feasibility study
Determine information needs and system requirements
Deliver systems requirements
Feasibility analysis and decision points
©2003 Prentice Hall Business Publishing,
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5. The Systems Development Life Cycle
Conceptual Design
Evaluate design alternatives
Develop design specifications
Deliver conceptual design requirements
Feasibility analysis and decision points
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

6. The Systems Development Life Cycle
Physical Design
Design:output/database/input
Develop programs
Develop procedures
Design controls
Deliver developed system
Feasibility analysis and decision points
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

7. The Systems Development Life Cycle
Implementation and Conversion
Develop plan Install hardware and software Train personnel, test the system Complete documentation Convert from old to new system Fine-tune and review Deliver operational system
Feasibility analysis and decision points
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

8. The Systems Development Life Cycle
Analysis
Operation and Maintenance Operate system Modify system Do ongoing maintenance Deliver improved system
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

9. The Players
Who are the people involved in developing and implementing AIS?
management
accountants
information systems steering committee
project development team
systems analysts and programmers
external players
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

10. Feasibility Analysis
What five important aspects need to be considered during a feasibility study?
Technical feasibility
Operational feasibility
Legal feasibility
Scheduling feasibility
Economic feasibility
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

11. Feasibility Analysis
Economic feasibility is the most frequently analyzed of the five aspects.
What is the basic framework for feasibility analysis?
capital budgeting model
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

12. Feasibility Analysis What are some capital budgeting techniques?
payback period
net present value (NPV)
internal rate of return (IRR)
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

13. Capital Budgeting Example
©2003 Prentice Hall Business Publishing,
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14. Behavioral Aspects of Change
Individuals involved in systems development are agents of change who are continually confronted by people’s reaction and resistance to change.
The best system will fail without the support of the people it serves.
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

15. Behavioral Aspects of Change
Why do behavioral problems occur?
personal characteristics and background
manner in which change is introduced
experience with prior changes
communication
disruptive nature of the change process
fear
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

16. Behavioral Aspects of Change
How do people resist AIS changes?
aggression
projection
avoidance
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

17. Behavioral Aspects of Change
How can behavioral problems be improved?
meet needs of the users
keep communication lines open
maintain a safe and open atmosphere
obtain management support
allay fears
solicit user participation
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

18. Behavioral Aspects of Change
provide honest feedback
make sure users understand the system
describe new challenges and opportunities
reexamine performance evaluation
avoid emotionalism
present the system in the proper context
control the users’ expectations
keep the system simple
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

19. End of Lecture 3 ©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart