Efficient Systems Implementation and Operation Guide

1. Chapter 1 Chapter 18 Systems Implementation and Operation Introduction to Accounting Information Systems

2. Learning Objectives • Know goals, plans, tasks, results of systems implementation • Understand how accountants take part in implementation • Appreciate interdependent tasks during implementation • Understand importance of testing

3. Learning Objectives (2) • Know goals, plans, tasks, results of systems operation • Recognize how accountants are involved in systems operation • Understand dual functions of post-implementation review: determine effectiveness/efficiency of new system and assess quality of development process • Know difficulties of systems maintenance

5. Systems Implementation Goals • Complete design from design document • Write, test, document programs & procedures • Prepare user manuals • Train personnel • Test system • Ensure correct conversion

6. Implementation Approaches = old = new Parallel Time Direct Time Modular Time

7. Implementation plans & documents

8. Project completion report • Summary of requirements satisfied by new system • Estimated/actual duration of each development stage • Estimated/actual systems performance (response time, costs, benefits) • Systems documentation • Program documentation

9. Project completion report (2) • User manual • Operations run manual • System test report • User training program & manuals • Operator training program & manuals

10. Testing • Specify test conditions • Review test conditions (walkthrough) • Create test data • Execute tests • Evaluate results

11. Approvals • Users - verify system & user manual meet requirements • IS - confirm system completed & works • Management - reviews performance objectives, costs, projected benefits; ensures that implementation is in best interest of organization • IT audit - compares test result with original requirements/specifications, reviews adequacy of controls, confirms compliance with development standards

13. Periodic Examinations • Periodic systems survey - when it is likely that cost of review will be less than value of improvements • Post-implementation review - to follow up a system’s recent implementation • Systems maintenance - in response to specific request

14. Post-implementation review goals • Determine whether user is satisfied with new system • Identify degree of correspondence between system performance requirements & system’s achieved performance • Evaluate quality of new system’s documentation, training programs, file conversions • Review performance of new system and, if necessary, recommend improvements.

15. Post-implementation review goals (2) • Ascertain if organization’s project management framework & SDLC were followed • Recommend improvements to system development standards manual, if necessary • Perfect cost/effectiveness analysis; review cost projections/benefit estimates; compare actual • Perfect project planning procedures; compare total costs to cost estimates & schedules • Make any other recommendations for improvement

16. Post-implementation review report • System goals - how system meets goals • Assessment of system’s overall quality • Assessment of quality of development process • Conclusions • Recommendations: • for improving performance of new system • for improving project management & systems development process • Signoff (approvals)

17. Types of maintenance activities • Corrective - fix errors • Perfective - improve performance of applications • Adaptive - adjusts applications to reflect changing business needs & environmental challenges

18. Systems maintenance goals • Accomplish system changes quickly & efficiently • Prevent changes from causing other problems • Make changes in overall best interest • Perfect development/maintenance procedures by collecting/using information about changes • Supplant maintenance with system survey if requested changes are significant or would destroy system • Minimize control exposure & organizational disruption

19. Learning Objectives • Know goals, plans, tasks, results of systems implementation • Understand how accountants take part in implementation • Appreciate interdependent tasks during implementation • Understand importance of testing

20. Learning Objectives (2) • Know goals, plans, tasks, results of systems operation • Recognize how accountants are involved in systems operation • Understand dual functions of post-implementation review: determine effectiveness/efficiency of new system and assess quality of development process • Know difficulties of systems maintenance