LECTURE 1 OUTLINE

UKAI 2063
Accounting
Introduction to the unit
Information Systems II Role of information systems in business
Introduction to system development process
Role of Systems Analyst
Lecture 1
Role of Accountants in system planning
Introduction to AIS II

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Unit objective Learning outcomes

The objective of this subject is to enable learners to •Explain the role of accountants in system
have exposure and experience on the process of development life cycle
SDLC that involved system planning, system •Explain and describe system development life cycle
analysis, system evaluation and selection, systems and its process
design, systems conversion and implementation, as •Analyse effective approaches in developing
well as other related systems development accounting information system
approaches. •Apply various approaches to develop accounting
information system
•Evaluate and use appropriate/relevant project
management software
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Assessment methods Lecture Outline

Week Lecture Topic
No. Method of Assessment Total 1 Introduction to AIS II
2 Systems Development Strategy
3 Systems Planning
1. Coursework 40% 4 Project Management
a) Mid Term Test (20%) 5 Fact Finding Techniques
b)Group Assignment (15%) 6 Logical Model – Process Modelling DFD
c)Group Presentation (5%) 7 Systems’ Evaluation
8 Systems Design – Output Design
9 Systems Design – Input Design
10 Logical Model – Data Modelling ERD
11 Systems Testing and Implementation
2. Final Examination 60%
12 Systems Maintenance
GRAND TOTAL 100% 13 Systems Development Approaches 1
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Core readings Unit website

http://wble.utar.edu.my
• Rosenblatt, H. J., (2014).
Systems analysis and design Consist of
(10th ed.). Course •Coursework brief
Technology. •Unit plan
•Lecture slides
• Designated Supplement •Tutorial questions
Readings

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Introduction The Impact of Information

• Companies use
information as a weapon
in the battle to increase
productivity, deliver
quality products and
services, maintain
customer loyalty, and
make sound decisions.
• Information technology
can mean the difference
between success and
failure
Technology
 Information Technology (IT)
 Combination of hardware and software products
and services that companies use to manage, access,
communicate, and share information
 The Future of IT
 Will see robust growth for at least a decade
 The greatest need will be for systems analysts,
network administrators, data communications
analysts, and software engineers
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The Impact of Information Information systems – a definition

Technology
 Who develops Information Systems?
 In-house applications An arrangement of hardware, software, databases,
 Software packages telecommunications, people and procedures that
 Internet-based application services are configured to collect, manipulate, store and
 Outsourcing process data into information.
 Custom solutions

 Enterprise-wide software strategies

 How versus What

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Information System Components Information System Components
• A system is a set of related components that
produces specific results
• A Mission-critical system is one that is vital to a
company’s operations
• Data consists of basic facts that are the system’s
raw material
• Information is data that has been transformed into
output that is valuable to users
• Information systems have five key components:
hardware, software, data, processes, and people

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Information System Components Information System Components

 Hardware  Software
 Is the physical layer of the  Horizontal system
information system
 Moore’s Law
 Vertical system
 Legacy systems
 Software
 System software  Data
 Application software  Tables store data
 Enterprise applications  By linking the tables, the system can extract specific
information

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Information System Components Information Systems

In short, Information systems Is Systems that
 Processes
use information technology to
 Describe the tasks and
business functions that • capture
users, managers, and IT • transmit
staff members perform to
achieve specific results • store
 People • retrieve
 Stakeholders • manipulate
 Users, or end users • display
information used in one or more business
processes
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 Information Systems Understanding The Business
• Information systems (IS) is a system that • Business Process Modeling
provides information for decision maker to • Business Profile
make decision. IS can be manual based systems • Business Models
or computer based
• Business process
• Business process reengineering (BPR)
In this unit, we are focusing on the

Computer-based information systems

Instead of
Manual based information systems
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Understanding The Business Impact of the Internet

• New Kinds of • E-Commerce or I-Commerce
Companies
• B2C (Business-to-Consumer)
• Production-oriented
• Service-oriented • B2B (Business-to-Business)
• Internet-dependent • EDI
• Dot-com (.com) • Extensible markup language (XML)
• Brick-and-mortar • Supplier relationship management (SRM)

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How Business Uses Information

Impact of the Internet
• Web-Based System
Development
• WebSphere
• .NET
• Web services
• Internet-based systems
involve various hardware
and software designs
Systems
• In the past, IT managers divided systems into
categories based on the user group the system
served
• Office systems
• Operational systems
• Decision support systems
• Executive information systems

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 Information System Users and Their
Needs
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How Business Uses Information
Systems
• Transaction processing
systems
• Involve large amounts of
data and are mission-
critical systems
• Efficient because they
process a set of
transaction-related
commands as a group
rather than individually
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How Business Uses Information
Systems
• Knowledge management systems
• Called expert systems
• Simulate human reasoning by combining a
knowledge base and inference rules
• Many knowledge management systems use a
technique called fuzzy logic
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How Business Uses Information
Systems
• Enterprise computing
systems
– Support company-wide
operations and data
management
requirements
– Enterprise resource
planning (ERP)
– Many hardware and
software vendors target
the enterprise computing
market
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How Business Uses Information
Systems
• Business support systems
• Provide job-related information to users at all levels
of a company
• Management information systems (MIS)
• Radio frequency identification (RFID)
• What-if
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How Business Uses Information
Systems
• User productivity systems
• Technology that improves productivity
• Groupware
• Information systems integration
• Most large companies require systems that combine
transaction processing, business support, knowledge
management, and user productivity features
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 Systems Development Tools Systems Development Tools
• Modeling • Prototyping
• Business model • Prototype
• Requirements model
• Speeds up the development process significantly
• Data model
• Object model
• Important decisions might be made too early, before
business or IT issues are thoroughly understood
• Network model
• Process model • Can be an extremely valuable tool

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Overview of Systems Development

Systems Development Tools
Methods
• Computer-Aided Systems Engineering (CASE) • Structured Analysis
Tools • Systems development life
cycle (SDLC)
• Also called computer-aided software engineering
• Predictive approach
• CASE tools • Uses a set of process
• Can generate program code, which speeds the models to describe a
implementation process system graphically
• Process-centered
technique
• Waterfall model

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Overview of Systems Development Overview of Systems Development

Methods Methods
• Structured Analysis • Structured Analysis
• Deliverable or end product • The SDLC model usually includes five steps
• Disadvantage in the built-in structure of the SDLC, • Systems planning
because the waterfall model does not emphasize • Systems analysis
interactivity among the phases • Systems design
• This criticism can be valid if the SDLC phases are • Systems implementation
followed too rigidly • Systems support and security

• Adjacent phases usually interact

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 Overview of Systems Development Overview of Systems Development
Methods Methods
• Object-Oriented Analysis • Object-oriented
Analysis
• A message requests specific behavior or information – Combines data &
from another object processes that act on
the data into things
• Usually follow a series of analysis and design phases called objects
that are similar to the SDLC – Object is a member of
• Interactive model a class
– Objects possess
properties
– Methods change an
object’s properties

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Overview of Systems Development Overview of Systems Development

Methods Methods
• Agile Methods • Agile Methods
• Are the newest • Agile process determines the end result
development
• Emphasizes continuous
• Other adaptive variations and related methods exist
feedback • Two examples are Scrum and Extreme
• Iterative development Programming (XP)
• Agile community has • Analysts should understand the pros and cons of any
published the Agile approach before selecting a development method
Manifesto
• Spiral model

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Overview of Systems Development The Role of Systems Analysis and

Methods Design
• Other Development Methods  Systems Analysis and Design
• Joint application development (JAD)  Step-by-step process for developing high-quality
information systems
• Rapid application development (RAD)
 Systems Analyst
• Might encounter other systems development  Plan, develop, and maintain information systems
techniques
• Rational Unified Process (RUP®)
• Microsoft Solutions Framework (MSF)

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 Systems Analyst’s Qualities and Skills Accounting Information Systems
The systems analyst requires many different skills during
• Is an information system
the SDLC. Some of these are: • As defined by FASB in Statement of Financial
• Interpersonal skills - to communicate effectively, facilitate groups, Accounting Concepts No.2
work in teams, manage expectations and change, deal with • Objective is to provide information useful to
organisation politics decision makers
• Analytical skills - to identify problems and • Including information identification, development,
determine solutions .. must have business knowledge measurement, and communication process
• Technical skills and knowledge - to understand the potential • Accounting profession
and limitations of technology • Public accounting – Auditing
• Management skills - to manage resources, projects, risk and • Private industry
change
• Management consulting
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 Acknowledgements
This PowerPoint presentation contains
materials complied from various sources.
Credits are hereby given to their respective
owners. Please refer to the reading list for
details.

Reminder
The lecture slides serve only as a quick
learning guide. Students are required to refer
to the main textbook for detailed elaboration.

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