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Lecture 3- Accounting information systems change and development

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1One main internal driver of organisation change is [blank_start]technological capability[blank_end]
1. Atechnological capability
2Another main internal driver of organisation change is the [blank_start]culture of the organisation[blank_end]
1. Aculture of the organisation
3Third main internal driver of organisation change is [blank_start]available investment funds[blank_end]
1. Aavailable investment funds
4One main external driver of organisation change is [blank_start]legislation[blank_end]
1. Alegislation
5Another main external driver of organisation change is [blank_start]the economy[blank_end]
1. Athe economy
6Third main external driver of organisation change is [blank_start]demographics[blank_end]
1. Ademographics
7Hard change- Refers to an [blank_start]information systems[blank_end] change which is driven by [blank_start]new technologies[blank_end]
1. Ainformation systems
2. Bnew technologies
8Soft change- Refers to change which [blank_start]arises[blank_end] from how an [blank_start]organisation[blank_end] is [blank_start]structured[blank_end] or how it does things [blank_start]internally[blank_end]
1. Aarises
2. Borganisation
3. Cstructured
4. Dinternally
9Minor change- A [blank_start]fine-tuning[blank_end] adjustment to the [blank_start]information system[blank_end] & no change is made to how the system [blank_start]fundamentally operates[blank_end]
1. Afine-tuning
2. Binformation system
3. Cfundamentally operates
10Major change- The [blank_start]impact[blank_end] on the information system is more [blank_start]substantial[blank_end] & may affect many [blank_start]system components[blank_end]
1. Aimpact
2. Bsubstantial
3. Csystem components

11Systems development life cycle is a [blank_start]methodology[blank_end] to ensure smooth [blank_start]systems design[blank_end], testing & [blank_start]implementation[blank_end]
1. Amethodology
2. Bsystems design
3. Cimplementation
12One way how systems can be implemented is through [blank_start]direct transition[blank_end] from [blank_start]old to new[blank_end]. There could be [blank_start]restricted access[blank_end] to the [blank_start]old system[blank_end] & [blank_start]forced use[blank_end] of the [blank_start]new system[blank_end] only
1. Adirect transition
2. Bold to new
3. Crestricted access
4. Dold system
5. Eforced use
6. Fnew system
13Another way how systems can be implemented is through a [blank_start]phased transition[blank_end]
1. Aphased transition
14Third way how systems can be implemented is through a [blank_start]parallel approach[blank_end]. The [blank_start]old & new system[blank_end] could be run [blank_start]together[blank_end] for a period of time
1. Aparallel approach
2. Bold & new system
3. Ctogether
15First step in managing an information systems project is [blank_start]estimation[blank_end]. This phase estimates the [blank_start]resources[blank_end] required by [blank_start]breaking down[blank_end] the project requirements into [blank_start]smaller activities[blank_end] & assigning a [blank_start]time & cost[blank_end] to each task
1. Aestimation
2. Bresources
3. Cbreaking down
4. Dsmaller activities
5. Etime & cost
16Second step in managing an information systems project is [blank_start]scheduling[blank_end]. This phase entails [blank_start]determining[blank_end] a [blank_start]start[blank_end] & [blank_start]completion date[blank_end] for each [blank_start]activity[blank_end]
1. Ascheduling
2. Bdetermining
3. Cstart
4. Dcompletion date
5. Eactivity
17Third step in managing an information systems project is [blank_start]monitoring[blank_end]. This implies [blank_start]control[blank_end] which means [blank_start]corrective action[blank_end] is taken on any deviations from [blank_start]plan[blank_end]
1. Amonitoring
2. Bcontrol
3. Ccorrective action
4. Dplan
18Fourth step in managing an information systems project is [blank_start]documentation[blank_end]. This phase involves keeping the project [blank_start]documented[blank_end] as it reduces any [blank_start]maintenance[blank_end] or change efforts after [blank_start]project completion[blank_end]
1. Adocumentation
2. Bdocumented
3. Cmaintenance
4. Dproject completion
19Critical path analysis- A [blank_start]technique[blank_end] which [blank_start]diagrammatically[blank_end] represents a chain of all [blank_start]project activities[blank_end] & events & shows the [blank_start]events critical[blank_end] to the successful implementation of the project
1. Atechnique
2. Bdiagrammatically
3. Cproject activities
4. Devents critical
20Organisational change is [blank_start]complex[blank_end] but [blank_start]ubiquitous[blank_end] (present everywhere) phenomena. [blank_start]Accountants[blank_end] will be part of organisational change ([blank_start]actively[blank_end] or [blank_start]passively[blank_end])
1. Acomplex
2. Bubiquitous
3. CAccountants
4. Dactively
5. Epassively
21Tools that can be used to analyse business environment include [blank_start]PESTEL analysis[blank_end] & [blank_start]Porter's 5 Forces[blank_end]
1. APESTEL analysis
2. BPorter's 5 Forces
22Two main perspectives towards organisational change are [blank_start]static view[blank_end] & [blank_start]dynamic view[blank_end]
1. Astatic view
2. Bdynamic view
23One theory of change in static view is [blank_start]organisational development[blank_end]. It's based on [blank_start]Lewin's[blank_end] theory but also applies [blank_start]behavioural science[blank_end]. A theory within this is [blank_start]Dawson's[blank_end] theory. Steps of this theory include: identifying [blank_start]need[blank_end] for change, selecting [blank_start]technique[blank_end] for intervention, gaining [blank_start]top management[blank_end] support to implement change, [blank_start]plan[blank_end] change process, [blank_start]overcome resistance[blank_end] to change & finally [blank_start]evaluate[blank_end] change process
1. Aorganisational development
2. BLewin's
3. Cbehavioural science
4. DDawson's
5. Eneed
6. Ftechnique
7. Gtop management
8. Hplan
9. Iovercome resistance
10. Jevaluate
24Another theory of change in static view is [blank_start]contingency[blank_end] (best way to [blank_start]structure[blank_end] & [blank_start]manage[blank_end] organisational change [blank_start]depends[blank_end] on, or is [blank_start]contingent[blank_end] upon, [blank_start]circumstances[blank_end] of particular
organisation)
1. Acontingency
2. Bstructure
3. Cmanage
4. Ddepends
5. Econtingent
6. Fcircumstances
25Third theory of change in static view is [blank_start]consulting approaches[blank_end]. It's largely [blank_start]informed[blank_end] by [blank_start]consultative[blank_end] rather than an [blank_start]academic[blank_end] perspective. It's connected to particular [blank_start]philosophy[blank_end] underpinning [blank_start]management[blank_end] theory
1. Aconsulting approaches
2. Binformed
3. Cconsultative
4. Dacademic
5. Ephilosophy
6. Fmanagement
26Theories of change in dynamic view are [blank_start]less prescriptive[blank_end] & [blank_start]more analytical[blank_end]
1. Aless prescriptive
2. Bmore analytical
27One theory of change in dynamic view is [blank_start]Pettigrew's theory[blank_end]. It considers [blank_start]contextual[blank_end] factors are important in [blank_start]change[blank_end] process. Three elements of the theory are [blank_start]content[blank_end] ([blank_start]portion[blank_end] of an organisation experiencing [blank_start]change[blank_end]), [blank_start]process[blank_end] (actions, [blank_start]reactions[blank_end] & interactions of various interested [blank_start]parties[blank_end]) & [blank_start]context[blank_end] (internal structure, [blank_start]cultural[blank_end] & political conditions as well as [blank_start]external[blank_end] ones)
1. APettigrew's theory
2. Bcontextual
3. Cchange
4. Dcontent
5. Eportion
6. Fchange
7. Gprocess
8. Hreactions
9. Iparties
10. Jcontext
11. Kcultural
12. Lexternal
28To manage organisational change the following are needed which include: need [blank_start]top management[blank_end] support, change [blank_start]champions[blank_end], support [blank_start]business strategy[blank_end], good [blank_start]communication[blank_end], [blank_start]motivation[blank_end] & manage [blank_start]resistance[blank_end] to change
1. Atop management
2. Bchampions
3. Cbusiness strategy
4. Dcommunication
5. Emotivation
6. Fresistance
29Change to accounting information systems is quite [blank_start]frequent[blank_end] given [blank_start]dynamic[blank_end] nature of [blank_start]business environment[blank_end] & [blank_start]fast pace[blank_end] of technological change. Change needs to be [blank_start]managed[blank_end]
1. Afrequent
2. Bdynamic
3. Cbusiness environment
4. Dfast pace
5. Emanaged
30First step in the systems development life cycle is [blank_start]systems planning[blank_end]. Identify [blank_start]need[blank_end] for systems [blank_start]change[blank_end]. This is through potential [blank_start]systems[blank_end] getting [blank_start]evaluated[blank_end]. Then [blank_start]development proposal[blank_end] is prepared. After that systems identified in [blank_start]previous stages[blank_end] are [blank_start]prioritised[blank_end]. Finally, [blank_start]initial design[blank_end] & implementation [blank_start]plan[blank_end] is done
1. Asystems planning
2. Bneed
3. Cchange
4. Dsystems
5. Eevaluated
6. Fdevelopment proposal
7. Gprevious stages
8. Hprioritised
9. Iinitial design
10. Jplan
31 Second step in the systems development life cycle is [blank_start]systems analysis[blank_end]. Analyses existing [blank_start]system[blank_end] to understand how they’re [blank_start]operating[blank_end] which would lead to [blank_start]identifying[blank_end] existing system. Includes [blank_start]survey[blank_end] of current systems, determining [blank_start]systems requirements[blank_end], determining [blank_start]user needs[blank_end] & [blank_start]report[blank_end]
1. Asystems analysis
2. Bsystem
3. Coperating
4. Didentifying
5. Esurvey
6. Fsystems requirements
7. Guser needs
8. Hreport
32Third step in systems development life cycle is [blank_start]systems design[blank_end]. It starts with [blank_start]conceptual design[blank_end] (reflection of how [blank_start]system[blank_end] is [blank_start]structured[blank_end]- how business processes [blank_start]flow[blank_end] & are [blank_start]connected[blank_end]) & [blank_start]physical design[blank_end] ([blank_start]actual design[blank_end] of system)
1. Asystems design
2. Bconceptual design
3. Csystem
4. Dstructured
5. Eflow
6. Fconnected
7. Gphysical design
8. Hactual design
33Fourth step in systems development life cycle is [blank_start]systems selection[blank_end]. There are few options for organisation. They include [blank_start]purchasing system[blank_end], [blank_start]develop[blank_end] system in-house (develop software & purchase required hardware) & [blank_start]mixed[blank_end] approach (i.e. purchase off the shelf software package & design other systems based on needs). Organisation would first select [blank_start]hardware[blank_end], then select [blank_start]software[blank_end]
1. Asystems selection
2. Bpurchasing system
3. Cdevelop
4. Dmixed
5. Ehardware
6. Fsoftware
34Fifth step in systems development life cycle is [blank_start]systems implementation[blank_end]. Organisation prepares [blank_start]detailed plan[blank_end] of [blank_start]implementation[blank_end] which includes [blank_start]resources[blank_end] needed such as [blank_start]training[blank_end] & target dates. Three approaches are [blank_start]direct[blank_end], [blank_start]phased[blank_end] & [blank_start]parallel[blank_end]
1. Asystems implementation
2. Bdetailed plan
3. Cimplementation
4. Dresources
5. Etraining
6. Fdirect
7. Gphased
8. Hparallel
35Sixth step in systems development life cycle is [blank_start]review[blank_end]. [blank_start]Evaluates[blank_end] how [blank_start]actual[blank_end] system has been [blank_start]implemented[blank_end]. Organisation should consider various [blank_start]factors[blank_end] & [blank_start]assess[blank_end] them i.e. user satisfaction & reliability of systems
1. Areview
2. BEvaluates
3. Cactual
4. Dimplemented
5. Efactors
6. Fassess
36An alternative systems development methodology is [blank_start]rapid application development (RAD)[blank_end]. It is software development [blank_start]methodology[blank_end] which uses combination of [blank_start]prototypes[blank_end] & [blank_start]structured techniques[blank_end] to accelerate software development (hybrid between [blank_start]SDLC[blank_end] & [blank_start]prototyping[blank_end])
1. Arapid application development (RAD)
2. Bmethodology
3. Cprototypes
4. Dstructured techniques
5. ESDLC
6. Fprototyping
37Structured Systems Analysis & Design (SSAD)- [blank_start]Seven-stage[blank_end] process which assists in [blank_start]analysis[blank_end] & [blank_start]design[blank_end] of information systems. Stages include: [blank_start]feasibility[blank_end] study, investigating [blank_start]current environment[blank_end], [blank_start]system[blank_end] options, requirements [blank_start]specification[blank_end], [blank_start]technical[blank_end] system options, [blank_start]logical[blank_end] design & [blank_start]physical[blank_end] design
1. ASeven-stage
2. Banalysis
3. Cdesign
4. Dfeasibility
5. Ecurrent environment
6. Fsystem
7. Gspecification
8. Htechnical
9. Ilogical
10. Jphysical
38Prototyping- [blank_start]Preliminary[blank_end] model of [blank_start]system[blank_end]. It’s built [blank_start]rapidly[blank_end] & [blank_start]inexpensively[blank_end]. Stages include: identifying user’s [blank_start]basic requirements[blank_end] (ask lots of questions), developing an [blank_start]initial prototype[blank_end] (flowchart/decision trees), using [blank_start]prototype[blank_end] (users try every part of new system) & [blank_start]revising[blank_end] & [blank_start]enhancing[blank_end] prototype (repeat, repeat, repeat)
1. APreliminary
2. Bsystem
3. Crapidly
4. Dinexpensively
5. Ebasic requirements
6. Finitial prototype
7. Gprototype
8. Hrevising
9. Ienhancing
39Another option for systems development is [blank_start]outsourcing[blank_end]. Two ways of [blank_start]outsourcing[blank_end] are [blank_start]software service providers[blank_end] & [blank_start]cloud computing[blank_end]
1. Aoutsourcing
2. Boutsourcing
3. Csoftware service providers
4. Dcloud computing

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Historial: Creado el 12 jul 2021 · actualizado el 12 jul 2021
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Lecture 3- Accounting information systems change and development

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