AIS - Chap 6

HỆ THỐNG THÔNG TIN KẾ TOÁN
ACCOUNTING INFORMATION
SYSTEM
ThS. Nguyễn Ngọc Thụy Vy

nguyenngocthuyvy.cs2@ftu.edu.vn
0909251889
CHƯƠNG 6
TỔ CHỨC HỆ THỐNG
THÔNG TIN KẾ TOÁN
HỆ THỐNG THÔNG TIN KẾ TOÁN

ACCOUNTING INFORMATION SYSTEM
Chương 6 – Nội dung
6.1
• Quy trình phát triển hệ thống TTTK
6.2
• Phân tích hệ thống
6.3
• Thiết kế ý tưởng hệ thống
6.4
• Thiết kế thực tế hệ thống
6.5
• Triển khai và chuyển đổi hệ thống
6.6
• Vận hành và bảo trì hệ thống
6.1. Quy trình phát triển hệ thống
6.1.1. Nguyên nhân thay đổi hệ thống TTTK

Companies change their systems for the following reasons:
1. Changes in user or business needs.
2. Technological changes.
3. Improved business processes.
4. Competitive advantage.
5. Productivity gains.
6. Systems integration.
7. Systems age and need to be replaced.
6.1.2. Vấn đề khi thay đổi hệ thống TTTK

 Developing quality, error-free software is a difficult,
expensive, and time-consuming task.
 Most software development projects deliver less, cost
more, and take longer than expected.
 Skipping or skimping on systems development processes
causes runaways that consume time and money and
produces no usable results
6.1.3. Quy trình phát triển hệ thống

 Systems development life cycle (SDLC) - A five-step
process used to design and implement a new system.
Conceptual
design
Operations
Physical
and
design
maintenance
Implementatio
n and
conversion

Systems
analysis
Operations and Conceptual

maintenance design
Implementation Physical
and conversion design

 Systems analysis
 First SDLC step where the information needed to purchase, develop, or modify a system
is gathered.
 Conceptual design
 Second SDLC step where analysts decide how to meet user needs, identify and evaluate
design alternatives, and develop detailed specifications for what the system is to
accomplish and how it is to be controlled.
 Physical design
 Third SDLC step where broad, user-oriented conceptual design requirements are
translated into the detailed specifications used to code and test software, design
input/output, create files/databases, develop procedures, and implement controls.
 Implementation and conversion
 Fourth SDLC step where the company hires and trains employees, tests and modifies
procedures, establishes standards and controls, completes documentation, moves to the
new system, and detects and corrects design deficiencies.
 Operations and maintenance
 Fifth SDLC step where the system is periodically reviewed and necessary modifications
and improvements are made.
6.1.4. Hoạch định phát triển hệ thống


Planning has distinct advantages.
 Planning enables the system’s goals and objectives to correspond to
the organization’s overall strategic plan.
 Systems are more efficient, subsystems are coordinated, and there is
a sound basis for selecting new applications for development.
 The company remains abreast of the ever-present changes in
information technology (IT).
 Duplication, wasted effort, and cost and time overruns are avoided.
 The system is less costly and easier to maintain.
 Management is prepared for resource needs, and employees are
prepared for the changes that will occur.

Two systems development plans are needed:
1. Project development plan.
 A project development plan, prepared by the project team, contains a cost–benefit
analysis, developmental and operational requirements (people, hardware,
software, and financial), and a schedule of the activities required to develop and
operate the new application.
2. Master plan.
 A long-range master plan, prepared by the information systems steering
committee, specifies what the system will consist of, how it will be developed, who
will develop it, how needed resources will be acquired, and where the AIS is
headed.
 It describes the status of projects in process, prioritizes planned projects, describes
the criteria used for prioritization, and provides development timetables.
 Projects with the highest priority are developed first.
 A three-year planning horizon is common, with the plan updated quarterly or
monthly.

Two systems development plans are needed:
1. Project development plan.
 A project development plan, prepared by the project team, contains a cost–benefit
analysis, developmental and operational requirements (people, hardware,
software, and financial), and a schedule of the activities required to develop and
operate the new application.
2. Master plan.
 A long-range master plan, prepared by the information systems steering
committee, specifies what the system will consist of, how it will be developed, who
will develop it, how needed resources will be acquired, and where the AIS is
headed.
 It describes the status of projects in process, prioritizes planned projects, describes
the criteria used for prioritization, and provides development timetables.
 Projects with the highest priority are developed first.
 A three-year planning horizon is common, with the plan updated quarterly or
monthly.
6.1.5. Phân tích tính khả thi

 At major decision points, the steering committee reassess feasibility to decide whether
to terminate a project, proceed unconditionally, or proceed if specific problems are
resolved.
 There are five important aspects to be considered during a feasibility study:
 1. Economic feasibility. Will system benefits justify the time, money, and resources
required to implement it?
 2. Technical feasibility. Can the system be developed and implemented using
existing technology?
 3. Legal feasibility. Does the system comply with all applicable federal and state
laws, administrative agency regulations, and contractual obligations?
 4. Scheduling feasibility. Can the system be developed and implemented in the
time allotted?
 5. Operational feasibility. Does the organization have access to people who can
design, implement, and operate the proposed system? Will people use the system?
6.1.6. Các bên tham gia phát triển hệ thống
Management
External
Users
players
AIS
Information
System
systems
analysts and
steering
programmers
committee
Project
development
team

a. Management
 Management’s most important systems development roles are:
 to emphasize the importance of involving users in the process,
 to provide support and encouragement for development projects, and
 to align systems with corporate strategies.
 Other key roles include:
 establishing system goals and objectives,
 selecting system department leadership and reviewing their performance,
 establishing policies for project selection and organizational structure, and
 participating in important system decisions.
 User management:
 determines information requirements,
 assists analysts with cost and benefit estimates,
 assigns staff to development projects, and
 allocates funds for development and operation.

b. Users
 AIS users communicate their information needs to system developers.
 As project development team or steering committee members, they help manage
systems development.
 As requested, accountants help design, test, and audit the controls that ensure the
accurate and complete processing of data.

c. Information system steering committee
 An executive-level information systems steering committee plans and oversees the
information systems function.
 It consists of high level management, such as the controller and systems and user-
department management.
 The steering committee:
 sets AIS policies;
 ensures top-management participation, guidance, and control; and
 facilitates the coordination and integration of systems activities.

d. Project development team
 Each development project has a team of systems analysts and specialists, managers,
accountants, and users to guide its development.
 Team members plan each project, monitor it to ensure timely and cost-effective
completion, make sure proper consideration is given to the human element, and
communicate project status to top management and the steering committee.
 They should communicate frequently with users and hold regular meetings to consider
ideas and discuss progress so that there are no surprises upon project completion.
 A team approach usually produces better results and facilitates user acceptance of the
system.

e. System analysts and programmers
 Systems analysts
 help users determine their information needs, study existing systems and design
new ones, and prepare the specifications used by computer programmers.
 interact with employees throughout the organization to bridge the gap between the
user and technology.
 be responsible for ensuring that the system meets user needs.
 Computer programmers
 write and test programs using the specifications developed by systems analysts.
 modify and maintain existing computer programs.

f. External players
 Customers, vendors, external auditors, and governmental entities play a role in systems
development.
6.1.7. Hành vi ảnh hưởng tiêu cực đến quá trình

phát triển hệ thống
 An individual’s view of change, as either good or bad, usually depends
on how that individual is personally affected by it.
 Management views change positively if it increases profits or reduces
costs.
 Employees view the same change as bad if their jobs are terminated
or adversely affected.

Nguyên nhân phản đối quá trình phát triển hệ thống
 Fear.
 Top-management support.
 Experience with prior changes.
 Communication.
 Disruptive nature of change.
 Manner in which change is introduced.
 Biases and emotions.
 Personal characteristics and background.

Cách thức phản đối quá trình phát triển hệ thống
 AGGRESSION
 Aggression is behavior that destroys, cripples, or weakens system
effectiveness, such as increased error rates, disruptions, or
deliberate sabotage.
 PROJECTION
 Projection is blaming the new system for everything that goes
wrong.
 AVOIDANCE
 Avoidance is ignoring a new AIS in the hope that the problem (the
system) will eventually go away.

Ngăn ngừa hành vi phản đối quá trình phát triển hệ thống
 Obtain management support.
 Meet user needs.
 Involve users.
 Allay fears, and stress new opportunities.
 Avoid emotionalism.
 Provide training.
 Reexamine performance evaluation.
 Keep communication lines open.
 Test the system.
 Keep the system simple, and humanize it.
 Control users’ expectations.
6.2. Phân tích hệ thống
 When a new or improved system is needed, a written
request for systems development is prepared.
 The request describes the current problems, the reasons
for the change, the proposed system’s objectives, and its
anticipated benefits and costs.
Initial investigation
• Investigate each development activity to define the problem to be solved.
• Make a preliminary assessment of feasibility.
• Prepare a proposal to conduct systems analysis.
System survey
• Study the present system to gain a thorough understanding of how it works.
Feasibility study
• Develop a more thorough feasibility analysis, especially with respect to economic costs and
benefits.
Information needs and system requirement

• Identify information needs of users.
• Determine objectives and requirements of the new system.
System analysis report

• Provide management with the findings of the analysis phase
6.2.1. Điều tra ban đầu - Initial investigation

An initial investigation is conducted to screen the requests for systems development.
 The exact nature of the problem(s) must be determined. In some instances, the
perceived problem is not the real problem.
 The project’s scope (what it should and should not accomplish) is determined.
• Scope creep (adding additional requirements to the scope after it has been agreed
to) is a real problem.
• A new AIS is useful when problems result from lack of information, inaccessibility of
data, and inefficient data processing.
• A new AIS is not the answer to organizational problems.
 The initial investigation should also determine a project’s viability and preliminary costs
and benefits, and it should recommend whether to initiate the project as proposed,
modify it, or abandon it.
 A proposal to conduct systems analysis is prepared for approved projects.
 The project is assigned a priority and added to the master plan.
6.2.1. Điều tra ban đầu - Initial investigation

6.2.2. Khảo sát hệ thống – System survey

A systems survey is an extensive study of the current AIS that has the
following objectives:
● Gain an understanding of company operations, policies, procedures,
and information flow; AIS strengths and weaknesses; and available
hardware, software, and personnel.
● Make preliminary assessments of current and future processing needs,
and determine the extent and nature of the changes needed.
● Develop working relationships with users, and build support for the
AIS.
● Collect data that identify user needs, conduct a feasibility analysis, and
make recommendations to management.


 Once data gathering is complete, the team evaluates the AIS’s
strengths and weaknesses to develop ideas for designing and
structuring the new AIS.
 When appropriate, strengths are retained and weaknesses corrected.
 The systems survey culminates with a systems survey report.

6.2.3. Báo cáo khả thi - Feasibility study

 At this point, the thorough feasibility analysis discussed
earlier in the chapter is conducted to determine the
project’s viability.
 The feasibility analysis is updated regularly as the project
proceeds and costs and benefits become clearer.
6.2.4. Nhu cầu thông tin và yêu cầu đối với hệ thống
- Information needs and system requirement
 Once a project is deemed feasible, the company identifies
the information needs of users and documents systems
requirements.
 Determining information needs is a challenging process
because of the sheer quantity and variety of information that
must be specified.
 In addition, it may be difficult for employees to articulate
their information needs, or they may identify them
incorrectly.
 System objectives are the elements most vital to an AIS’s
success.
 It is difficult for a system to satisfy every objective.
 A system’s success often depends on the ability to cope with
organizational constraints.
 Common constraints include governmental agency requirements,
management policies, lack of qualified staff, user capabilities and
attitudes, technology, and limited finances.
 To maximize system performance, these constraints must be
minimized.
The following four strategies are used to determine AIS
requirements:
1. Ask users what they need.
2. Analyze external systems.
3. Examine existing systems.
4. Create a prototype.
6.2.5. Báo cáo phân tích hệ thống

 – System analysis report
 The concluding step in systems analysis is preparing a systems
analysis report to summarize and document analysis activities.
 A go/no-go decision is made up to three times during systems
analysis:
• first, during the initial investigation, to determine whether to
conduct a systems survey;
• second, at the end of the feasibility study, to determine whether to
proceed to the information requirements phase; and
• third, at the completion of the analysis phase, to decide whether to
proceed to conceptual systems design.
6.3. Thiết kế ý tưởng hệ thống
 In conceptual design, the developer creates a general
framework for implementing user requirements and solving
the problems identified in the analysis phase.
 The conceptual design steps:
 evaluating design alternatives
 preparing design specifications
 preparing the conceptual systems design report
6.3.1. Evaluate design alternatives

 There are many ways a company can approach the systems
development process.
 purchase software
 ask in-house information systems (IS) staff to develop the system
 hire an outside company to develop and manage the system
 modify existing software
 redesign its business processes and develop software to support
the new processes.

 The following standards should be used to evaluate design
alternatives:
 (1) how well it meets organizational and system objectives
 (2) how well it meets user needs
 (3) whether it is economically feasible
 (4) how advantages weigh against disadvantages.
 The steering committee evaluates the alternatives and selects the one
that best meets the organization’s needs.

6.3.2. Prepare design specifications and reports

 Once a design alternative is selected, conceptual design specifications
are created for the following elements:
1. Output
2. Data storage
3. Input
4. Processing procedures and operations.
 A conceptual systems design report summarizes conceptual design
activities, guides physical design activities, communicates how all
information needs will be met, and helps the steering committee
assess feasibility.
 The main component is a description of one or more recommended
system designs.
6.4. Thiết kế thực tế hệ thống
 During physical design, the broad, user-oriented AIS requirements of
conceptual design are translated into detailed specifications that are
used to code and test the computer programs.
 Failing to take sufficient time on conceptual and physical design can
cause problems.
 A physical systems design report summarizes what was accomplished
and serves as the basis for management’s decision whether or not to
proceed to the implementation phase.
6.4.1. Output design

Output usually fits into one of the following four categories:
 1. Scheduled reports
 2. Special-purpose analysis reports
 3. Triggered exception reports
 4. Demand reports

 Scheduled reports
 Scheduled reports have a prespecified content and format and are
prepared on a regular basis.
 Examples include monthly performance reports, weekly sales
analyses, and annual financial statements.
 Special-purpose analysis reports
 Special-purpose analysis reports have no prespecified content or
format and are not prepared on a regular schedule.
 They are prepared in response to a management request to
evaluate an issue, such as which of three new products would
provide the highest profits.

 Triggered exception reports
 Triggered exception reports have a prespecified content and
format but are prepared only in response to abnormal conditions.
 Excessive absenteeism, cost overruns, inventory shortages, and
situations requiring immediate corrective action trigger such
reports.
 Demand reports
 Demand reports have a prespecified content and format but are
prepared only on request.
 Both triggered exception reports and demand reports can be used
effectively to facilitate the management process.

6.4.2. File and database design

 Data in various company units should be stored in compatible formats.
6.4.3. Input design

 Input design considerations include what types of data will be input
and the optimal input method.
 FORM DESIGN
 Although systems are moving away from paper documents and
toward source data automation, form design is still an important
topic.
 COMPUTER SCREEN DESIGN
 It is more efficient to enter data directly into the computer than onto
paper for subsequent entry.
6.4.3. Input design

6.4.4. Program design

Program development, one of the most time-consuming SDLC activities,
takes place in the 8 steps shown below.
 1. Determine user needs.
 2. Create and document a development plan.
 3. Write program instructions (computer code).
 4. Test the program.
 5. Document the program.
 6. Train program users.
 7. Install the system.
 8. Use and modify the system.
6.4.5. Procedures design

 Everyone who interacts with a system needs procedures that answer
the who, what, when, where, why, and how questions related to IS
activities.
 Procedures should cover input preparation, transaction processing,
error detection and correction, controls, reconciliation of balances,
database access, output preparation and distribution, and computer
operator instructions.
 Procedures documentation and training may take the form of system
manuals, user instruction classes, training materials, or online help
screens.
6.4.6. Controls design

 The adage “garbage in, garbage out” emphasizes that improperly
controlled input, processing, and data storage functions produce
unreliable information.
 Controls must be built into an AIS to ensure its effectiveness,
efficiency, and accuracy.
 They should minimize errors as well as detect and correct them when
they occur.
6.4.6. Controls design

6.5. Triển khai và chuyển đổi
6.5.1. System implementation

Systems implementation is the process of installing hardware
and software and getting the AIS up and running.

a. Implementation planning and site preparation
 An implementation plan consists of implementation tasks,
expected completion dates, cost estimates, and who is
responsible for each task.
 The plan specifies when the project should be complete
and when the AIS is operational.
 The implementation team identifies factors that decrease
the likelihood of successful implementation, and the plan
contains a strategy for coping with each factor.

a. Implementation planning and site preparation
 Site preparation is a lengthy process and should begin well
in advance of the installation date.
 A large computer may require extensive changes, such as
additional electrical outlets, data communications facilities,
raised floors, humidity controls, special lighting, air
conditioning, fire protection, and an emergency power
supply.
 Space is needed for equipment, storage, and offices.

b. Selecting and training personnel
 Employees are hired from outside the company or transferred
internally, which often is the less costly alternative because they
already understand the firm’s business and operations.
 When users are not adequately trained, the company will not
achieve the expected benefits and return on its investment.
 Employees must be trained on the hardware, software, and any
new policies and procedures.
 Many training options are available, such as vendor training,
self-study manuals, computer-assisted instruction, videotape
presentations, role-playing, case studies, and experimenting
with the system under the guidance of experienced users.

c. Complete documentation
Three types of documentation must be prepared for new systems:
 1. Development documentation
 describe the new AIS. It includes a system description;
copies of output, input, and file and database layouts;
program flowcharts; test results; and user acceptance forms.
 2. Operations documentation
 include operating schedules; files and databases accessed;
and equipment, security, and file-retention requirements.
 3. User documentation
 teach users how to operate the AIS. It includes a procedures
manual and training materials.

d. Testing the system
 Documents and reports, user input, controls, operating and
processing procedures, capacity limits, recovery procedures,
and computer programs should all be tested in realistic
circumstances.
 Following are three common forms of testing:
1. Walk-throughs
2. Processing test data
3. Acceptance tests

d. Testing the system
 Walk-throughs
 Step-by-step reviews of procedures or program logic to find
incorrect logic, errors, omissions, or other problems.
 Processing test data
 Processing valid and erroneous transactions to determine if a
program operates as designed and that valid transactions are
handled properly and errors are detected and dealt with
appropriately.
 Acceptance tests
 Test of a new system using real transactions to determine if user-
developed acceptance criteria are met.
6.5.2. System conversion

 Conversion is changing from the old to the new AIS.
 Many elements must be converted: hardware, software, data files, and
procedures.
 The process is complete when the new AIS is a routine, ongoing part
of the system.
 Four conversion approaches are used:
 Direct conversion
 Parallel conversion
 Phase-in conversion
 Pilot conversion
6.5.2. System conversion

 Direct conversion
 Changing from an old system to a new one by terminating the old IS when
the new one is introduced.
 Parallel conversion
 Changing from an old system to a new one by operating both systems
simultaneously until the organization is confident the new system is
functioning correctly.
 Phase-in conversion
 Changing from an old to a new system by gradually replacing elements of
the old with the new until the old system has been entirely replaced.
 Pilot conversion
 Changing from an old to a new system by implementing a system in one
location, using it until all problems are resolved, and then implementing it
in the rest of the organization.
6.6. Vận hành và bảo trì
 The final SDLC step is to operate and maintain the new
system.
 A post-implementation review is conducted to determine
whether the system meets its planned objectives.
 Problems uncovered during the review are brought to
management’s attention, and the necessary adjustments
are made.
 Post implementation review report - A report that analyzes
a newly delivered system to determine if the system
achieved its intended purpose and was completed within
budget.
 User acceptance of the report is the final activity in the
systems development process.

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HỆ THỐNG THÔNG TIN KẾ TOÁN

ThS. Nguyễn Ngọc Thụy Vy

HỆ THỐNG THÔNG TIN KẾ TOÁN

6.1.1. Nguyên nhân thay đổi hệ thống TTTK

6.1.2. Vấn đề khi thay đổi hệ thống TTTK

6.1.3. Quy trình phát triển hệ thống

6.1.3. Quy trình phát triển hệ thống

Operations and Conceptual

6.1.3. Quy trình phát triển hệ thống

6.1.4. Hoạch định phát triển hệ thống

6.1.4. Hoạch định phát triển hệ thống

6.1.4. Hoạch định phát triển hệ thống

6.1.4. Hoạch định phát triển hệ thống

6.1.5. Phân tích tính khả thi

6.1.6. Các bên tham gia phát triển hệ thống

6.1.6. Các bên tham gia phát triển hệ thống

6.1.6. Các bên tham gia phát triển hệ thống

6.1.6. Các bên tham gia phát triển hệ thống

6.1.6. Các bên tham gia phát triển hệ thống

6.1.6. Các bên tham gia phát triển hệ thống

6.1.6. Các bên tham gia phát triển hệ thống

6.1.7. Hành vi ảnh hưởng tiêu cực đến quá trình

6.1.7. Hành vi ảnh hưởng tiêu cực đến quá trình

6.1.7. Hành vi ảnh hưởng tiêu cực đến quá trình

6.1.7. Hành vi ảnh hưởng tiêu cực đến quá trình

Information needs and system requirement

System analysis report

6.2.1. Điều tra ban đầu - Initial investigation

6.2.1. Điều tra ban đầu - Initial investigation

6.2.2. Khảo sát hệ thống – System survey

6.2.2. Khảo sát hệ thống – System survey

6.2.2. Khảo sát hệ thống – System survey

6.2.2. Khảo sát hệ thống – System survey

6.2.3. Báo cáo khả thi - Feasibility study

6.2.5. Báo cáo phân tích hệ thống

6.3.1. Evaluate design alternatives

6.3.1. Evaluate design alternatives

6.3.1. Evaluate design alternatives

6.3.2. Prepare design specifications and reports

6.4.1. Output design

6.4.1. Output design

6.4.1. Output design

6.4.1. Output design

6.4.2. File and database design

6.4.3. Input design

6.4.3. Input design

6.4.4. Program design

6.4.5. Procedures design

6.4.6. Controls design

6.4.6. Controls design

6.5.1. System implementation

6.5.1. System implementation

6.5.1. System implementation

6.5.1. System implementation

6.5.1. System implementation

6.5.1. System implementation

6.5.1. System implementation

6.5.2. System conversion

6.5.2. System conversion

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