The Systems Development Life Cycle

The Systems Development Life Cycle

Ryan Izquierdo

ACC/210

7/3/2017

Edgar Coronel

The Systems Development Life Cycle

When creating a new System Development Life Cycle, there are four steps involved, Planning & investigating, Analysis, Design, and Implementation and Follow-up and Maintenance (Morris, 2017). Typically there is a team that specializes in developing of an Accounting Information System. A preliminary investigation on the current Accounting Information System is performed, and findings are sent out to the Steering Committee. Before any recommendations are made, it is important to gather relevant data. Reviewing current documentation involves detailed data that includes: organizational charts, strategic plans, budgets, policy, and procedure manuals. An alternative way to gather data is to consult employees to receive intel on the central personnel that will be using the system and receive their input. Reviewing Internal Control Procedures to locate any weaknesses which can lead to the acknowledgment of any high-risk areas and as well as strengths is also a great way to gather intel (Simkin, Rose, & Norman, 2017). After implementation, face-to-face interviews are an excellent follow-up to reveal how well the system works.

         Before choosing whether or not there would be a need to develop a unique Accounting Information system or begin looking for a vendor, an evaluation of system feasibility would be the next steps. The steps are as follows: performed feasibility evaluation, prepared detailed system design, prepared system specifications report, then move on to a decision. The Core Concepts of Accounting Information Systems states that there are five feasibility areas: technical, operational, schedule, legal, and economic. The technical feasibility of any proposed system is evaluated as having a thorough understanding of the system as a whole. The operational feasibility examines the compatibility with the current operating environment. Consistency is analyzed as well as tasks and procedures and compared in both systems. Schedule Feasibility requires timeliness so that an estimate can be established for the new and revised system. This is for it to become operational so that the information can be forwarding to the Steering Committee.  A Legal Feasibility checks for an incompetence with organizational, legal obligations. An Economic Feasibility refers to the evaluation of anticipated benefits of the system exceed its projected costs. Mostly, it needs to be approved as a viable solution (Simkin, Rose, & Norman, 2017).

The design of the system has requirements to go by such as Processes, Data Elements, Data Structure, Inputs, Outputs, Documentation, Constraints, Controls, and Reorganizations. Processes are explanations in the new system and set schedules for a separation of duties and to what the duties are assigned. Data elements are required data, such as name, size, format, source, and importance. Data structure indicates how data will become organized into logical records. Inputs are the copies of the system inputs and descriptions of the content, sources, and who will be accountable for them. Outputs are purposes, frequency, and distribution. Documentation is how the new system will function. Constraints indicate staffing limitations and regulatory requirements. Controls reduce risks of undetected errors and irregularities in the system. Reorganizations are necessary changes like increasing staff levels, adding new job functions, and terminating some.