Accounting System Design and Development - System Planning and Development
Additional material: Stair and Reynolds
Chapter 8 via e-reserve
System Planning and Development
Design and Development
Traditional development life cycle
Joint application design
Rapid application development
Understand the concept of system
Describe the advantages and disadvantages
of traditional system development,
prototyping, joint application design, rapid
application development, and end-user
development life cycles.
Evaluate the alternatives to in-house system
May produce excessive documentation.
Users are often unwilling or unable to study
the specifications they approve.
Takes too long to go from the important
issues to a working system.
Users have trouble describing requirements
for a proposed system.
Forces staff to be systematic by going
through every step in a structured
Enforces quality by maintaining
Has lower probability of missing
important issues in collecting user
An iterative approach to the systems
Starts with only a general idea of user
requirements, and develops models of the
system ‘until it’s right’.
During each iteration, requirements and
alternative solutions to the problem are
identified and analyzed.
Users are encouraged to try the prototype
and provide feedback.
Speeds up the development approach
Gives the users the opportunity to clarify their
Useful in the development of decision
support systems and executive information
Work well for ill-defined problems
Help clarify user requirements
Promote close working relationship between
systems developers and users.
A small scale working model of the entire
For example, sample report or output screen
After the first preliminary model is refined,
the second, third models are introduced until
the complete system is developed.
A group-based method for collecting user
requirements and creating staged designs.
Process for data collection and requirements
analysis in which users, stakeholders, and IS
professionals work together to analyze
existing systems, propose possible solutions,
and define the requirements of a new or
A group normally require one or more top-
level executives who initiate the JAD process.
Can result in an excess of iterations
If the process lacks of documentation, this
can leads to problems after the system
becomes operational and need maintenance.
Not practical with large number of users.
Easy for management to understand
Greater support for, and acceptance of new
Produces higher quality systems
Lower training costs
All users jointly define and agree upon
Often uses group support systems (GSS)
software to foster positive group interaction.
Often used within the system analysis and
system design stages of the SDLC.
A systems development approach that employs
tools, techniques, and methodologies designed to
speed application development.
A method that can combine JAD, prototyping, and
integrated CASE tools, to rapidly produce a high-
It is an iterative approach similar to prototyping,
which emphasizes on the speed of development.
For example, IBM has a RAD tool called Rational
Rapid Developer, to make developing large Java
Very difficult to get all users to JAD meetings.
Potential to have dysfunctional groups.
All the problems that may be caused by any
System maybe built quickly, which may result
in lower quality.
May result in systems with limited
functionality and adaptability for change
Reduce paper-based documentation
Source code are automatically generated
Can create applications that are easier to
maintain and modify
Speeds the development process
Reduces development costs
Active involvement of users in the
What is Rapid Application Development
(RAD)? How does RAD differ and/or similar
Factors that drive the trends toward increased
end-user computing and end-user
◦ More powerful, inexpensive desktop hardware
◦ Increasingly diverse software capabilities
◦ Increasingly computer literate population
◦ Apparent cost savings
Any systems development project in which
the primary effort is undertaken by a
combination of business managers and users.
Users perform ad hoc programming to solve
Creates lower-quality systems because an
amateur does the programming
May eventually require consulting and
maintenance assistance from the IT
System may not have adequate
Poor quality control
System may not have adequate interfaces to
Directly meets user requirements
Bypasses the information systems
department and avoids delays
User controls the application and can change
it as needed
Increased user acceptance of new system
Frees up IT resources and may reduce
application development backlog
Software obtained via subscription
Software resides on ASP’s systems
Software is accessed via Web or VPN
Subscriber does not have to host software on
existing computer systems
Updates and bug fixes are provided by the
ASP can provide help-desk support
Factors to consider during make-or-buy
◦ Full functionality
◦ User acceptance
◦ Favorable costs-to-benefits ratio
◦ Low maintenance
◦ Integration with other systems
◦ Minimal negative cross-impacts
When organisations may not be able to
manage technology as well as firms that
specialise in managing IT
When IT is not a core competency area
When it is cheaper to outsource
When organisations do not have skilled IT
staff that can keep technology up to date.
An alternative to developing and installing
internal AIS is to outsource them.
Under outsourcing, a company needing data
processing services hires an outside
organization to handle all or part its data
The degree to which a company
outsource may range from routine
assistance with a single application
to running the entire IT department.
◦ Access to new information technologies
◦ Ability to achieve technological
improvement more easily
◦ Greater access to technical skills not
◦ Faster application development and
placement of IT application to service
◦ Avoidance of heavy capital investment
◦ Improved cash flow and cost
◦ Improved cost benefits from economies of
scale and from sharing computer,
housing, hardware, software and
◦ Less need for expensive office space
◦ Improve performance accountability
◦ Improve quality accreditation
◦ Quick response to business demands
◦ Ability to handle IT peaks and valley more
◦ Concentrate on core business activity
◦ Improve company focus
◦ Elimination of need to recruit and retain
competent of IT staff
Irreversibility of the outsourcing decision
Possible breach of contract by the vendor or
its inability to deliver, loss of control over IT
Loss of critical IT skills
Some costs are hidden: vendor search and
contracting, transitioning fro in-house IT to a
The company may lose control of
its information system and be exposed
to possible abuse.
It could be difficult for a company to break its
contract, resulting in inflexibility.
Over the long run, a company may
lose sight of its information needs
and how the system can provide it with
Stair, R. and Reynolds G. (2008), Fundamentals of
Information Systems, 3rd Edition, Thompson, USA
Benson, S. and Standing, C. (2008), Information
Systems: A Business Approach, 3rd Edition, John
Wiley & Sons, New York
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