Accounting Information Systems: The Processes and Controls, 2nd Edition

ELEMENTS OF THE SYSTEMS IMPLEMENTATION PHASE OF THE SDLC (STUDY OBJECTIVE 6)

There are many individual tasks that must be undertaken to implement a new or revised accounting system. This is true regardless of whether the software is purchased or designed in-house. Implementation time would be much shorter for purchased software, since the software has already been written and tested by the vendor. However, even purchased software is often modified, and those modifications should be coded and tested in the implementation phase. Exhibit 6-7 is a process map of the systems implementation and operation phase.

There are so many different tasks within the implementation and operation phase that it would be impossible to describe all of them in this chapter. Instead, a few of the critical steps are described.

As depicted in Exhibit 6-7, some tasks can occur simultaneously. The employee training, program testing, and documentation can all be undertaken at the same time. For example, the documentation does not need to begin after employee training.

Exhibit 6-7 Implementation and Operation Process Map

SOFTWARE PROGRAMMING

Using the design specifications developed in the detailed design phase, the programming staff would write the program code for the new or revised system. In the case of purchased software, the programming staff would modify the program code as necessary to meet the design ...