Effectiveness of AIS development procedures in meeting end-user requirements: A Case study

of Afrosoft (Pvt) Ltd.

CHAPTER 5

CONCLUSION AND RECOMENDATIONS

5.0 INTRODUCTION
The preceding chapter focussed on the analysis of research findings based on the results
achieved. This chapter summarises, conclude and where possible give some
recommendations to companies in Zimbabwe who are into system development. It is
crucial to note that these recommendations and conclusions are as according to the
researcher’s judgment supported by the literature review.

5.1 SUMMARY OF CONCLUSIONS

For most organizations, it is not the mere existence of Accounting Information Systems
that was of essence. AISs are regarded as vehicles through which organizational
objectives are achieved and form part of the corporate policy . From the analysis of data,
it was apparent that all organizations in the sample have an information system and this
was an essential element of the systems of internal controls. Hence controls (both general
and application controls) were encompassed in the Accounting Information Systems .
With this in mind, organizations thrive to maximize shareholders value through
development and implementation of AISs that efficiently record, process and store the
day to day transactions.

The purpose of the research was to identify and evaluate the effectiveness of System
Development process in meeting the needs and expectations of end-users in the light of
International Standards on Auditing (ISAs) and International Accounting Standards
(IASs). The aim of the researcher was to evaluate the gap of expectation and reality that
subsists between Information Systems Development procedures and the end-users
(accountants), through the provision of the optimal system development procedure.
Darlington Chikwangwani N005 1458A 1
B.Com Accounting (Hons) 2009.
Effectiveness of AIS development procedures in meeting end-user requirements: A Case study
of Afrosoft (Pvt) Ltd.

Chapter one covered introduction to the research project, which looked at background to
the study, purpose of the study, statement of the problem, significance of the study and
delimitation. Literature on the research topic from various authors and authoritative
sources was reviewed in chapter two. Any controversies were also covered in this
chapter. Chapter three described the research methodology used to gather data for the
project. Chapter four looked at the results and presentation of data.

The research was much limited because of time and unwillingness of respondents to
divulge some information which they considered too crucial to give away. Nevertheless,
with the available information, the researcher managed to make reasonable conclusions
on the research questions.

5.2 RECOMMENDATIONS
During data analysis and the review of literature, the researcher noted some points that he
intends to highlight to companies that are into system development and those who intend
to use such systems if they are not purchasing from the shelf.

5.2.1 COMPANIES WHICH INTEND TO DEVELOP AISs

As already discussed, the process of developing accounting information systems, which
is best desirable to the end-users should follow a systematic procedure for it to meet the
peculiar expectations and demands of the end-users, hence closing the expectation gap
and providing a service with value. It is imperative to note that a high level of responses
advocated for such a systematic approach which specified stages indicating areas of focus
and concentration on each stage.

5.2.1.1 EDUCATION AND TRAINING

As observed in Chapter 4, some user organizations did not have their auditors involved in
the development process. Software development houses should educate the user
organizations’ management on the importance and significance of having involving
auditors in systems development process. This is of prime importance to the Local

Darlington Chikwangwani N005 1458A 2

B.Com Accounting (Hons) 2009.
Effectiveness of AIS development procedures in meeting end-user requirements: A Case study
of Afrosoft (Pvt) Ltd.

Authorities and other services where the responses indicate the existence of an
information gap between the user organizations and the development houses.

5.2.1.2 STANDARDIZATION OF PROCEDURES

Development houses need to have standardized development procedures so as to
adequately meet their user requirements. Companies need to get certification such as the
ISO 9001:2000 which results in clearly documented procedures and at the same time
guaranteeing development of quality AISs.

5.2.1.3 END-USER NEEDS

Needs of users vary from one user to the other depending with the type of AISs required
and the type of industry or business that a firm is involved. Users often do not really
know what they want up-front; rather, what they want emerges out of repeated two-way
interactions over the course of the project. The development companies need to have a
standardized list of user requirements such as the SOUR which should be continually
improved which it should present to the client and give room for client’s extra,
specifications on the system.

5.2.2 TO END-USERS OF AISs

The end-users of the software applications should be fully involved in the development
process. Total commitment and maximum concentration should be fostered during the
development process so as to come up with the desired accounting systems.
Specifications should be drawn up-front to ensure that the developed systems are aligned
with the overall business strategy.

5.3 SYSTEM DEVELOPMENT PROCESS

An effective accounting information systems development process follows a stipulated
procedure as shown in fig 5.0 hereunder;

Darlington Chikwangwani N005 1458A 3

B.Com Accounting (Hons) 2009.
Effectiveness of AIS development procedures in meeting end-user requirements: A Case study
of Afrosoft (Pvt) Ltd.

Fig 5.0 System development Process

Phase 1
Determination of scope and
objectives

Phase 2
Feasibility Study

Phase 3
Systems Analysis

Phase 4
System design

Phase 5
Implementation

Phase 6
Maintenance

This standard format has been advocated mainly from the Non - specialists of 1983, Bell
and Wood-Haper, while a retrospect of the other literature directed to the same standard.

5.3.1 EFFECTIVE DEVELOPMENT PROCEDURES

The systematic procedure highlighted in Fig 5.0 above has been seen to address the
apparent needs of end-users, total involvement in the whole process. Afrosoft (Pvt) Ltd
Darlington Chikwangwani N005 1458A 4
B.Com Accounting (Hons) 2009.
Effectiveness of AIS development procedures in meeting end-user requirements: A Case study
of Afrosoft (Pvt) Ltd.

has implemented this methodology for years and has managed to keep it’s clientele base
smiling with value derived from the use of such developed systems. Project integrity and
the construction integrity are instrumental in coming up with the stipulated procedure.
These attachments of value involve;
Project integrity
 Adopts continuous risk management
 Estimate cost and schedule empirically
 Track earned value
 Track defects against quality targets
 Treat people as the most important resource, user involvement
Construction integrity
 Adopt life cycle configuration management
 Manage and trace requirements
 Use system based software design
 Ensure data and database interoperability
 Define and control interfaces
 Design twice, code once, direct input from user, no change of scope.
 Assess reuse risks and costs.

5.4 MATTERS REQUIRING FURTHER INVESTIGATIONS

In the process of carrying out this research there has developed great motivation to share
some other interesting topics which are closely linked to this research topic. It would be
interesting to carry out a research which analyses the effectiveness of Accounting
Information Systems as an internal control mechanism. It would also be interesting to
evaluate Project Evaluation Review Techniques (PERT) and Network Analysis (Critical
Path Methods (CPM)) tools’ applicability in developing Information Systems in
developing countries such as Zimbabwe
Pertinent issues which require further analysis, from the researcher point of view, arose
during the research. These issues include; when to involve the user intensively in the
stage development process and how to manage costs involved in the involvement of non

Darlington Chikwangwani N005 1458A 5

B.Com Accounting (Hons) 2009.
Effectiveness of AIS development procedures in meeting end-user requirements: A Case study
of Afrosoft (Pvt) Ltd.

developers (users) who have been identified as having minimal knowledge on how the
development process is done? However, these issues do not affect the conclusions
reached in the research.

5.5 CONCLUSION
This chapter has given possible solutions to software development houses to come up
with effective AISs development process. End-users at user organizations are encouraged
to participate in the development process to ensure that the developed systems fully
perform as per their expectations.

5.6 OVERAL CONCLUSION

As revealed by the research findings, for accounting information system development
process to be effective, it should follow a systematic procedure with six (6) defined
stages or phases of massive user involvement. All the research objectives, mentioned in
chapter one were met, the major one being to find out the optimal procedure to follow on
system development of the accounting information system, that will best meet the needs
of the end-users.

Afrosoft a local company is ISO 9001:2000 certified and follows quality standards in the
systems development process. The quality standards advocate for clearly laid down
procedures. Afrosoft being the largest software development house in Zimbabwe holds a
substantial clientele base and adopts a methodology which is in sink with the
recommended process from the analysis of literature and those from the clients
themselves.

Effectiveness of AIS development procedures in meeting end-user requirements should

always be interpreted in terms of its appropriateness to the end-user concerned and
therefore is a matter of judgment.

Companies in systems development should strive to follow a stipulated or systematic

approach in order to close the gap between the service provider and the users, such
system development is the outlined process and is best desirable for end-users and hence
offers a service and value.

Darlington Chikwangwani N005 1458A 6

B.Com Accounting (Hons) 2009.