Question

Question 2

Identify and discuss 6 potential users who are compulsory to participate in the development of an Accounting Information Systems. In your discussion, you must include their relevance, importance and contribution to the project.

Answer 1

Solution:-

A variety of tasks during the development of an Accounting Information Systems are performed by special teams/committees/individuals based on requisite expertise as well as skills. Some of the generic roles are described as follows:

(a) Steering Committee:

It is a special high power committee of experts to accord approvals for go-ahead and implementations. Some of the functions of Steering Committee are given as follows:

• To provide overall directions and ensures appropriate representation of affected parties;
• To be responsible for all cost and timetables;
• To conduct a regular review of progress of the project in the meetings of steering committee, which may involve co-ordination and advisory functions; and
• To undertake corrective actions like rescheduling, re-staffing, change in the project objectives and need for redesigning.

(b) Project Manager:

A project manager is normally responsible for more than one project and liaisonsing with the client or the affected functions. S/he is responsible for delivery of the project deliverables within the time/budget and periodically reviews the progress of the project with the project leader and his/her team.

(c) Project Leader:

The project leader is dedicated to a project, who has to ensure its completion and fulfillment of objectives. S/he reviews the project status more frequently than a Project Manager and the entire project team reports to him/her.

(d) Systems Analyst / Business Analyst:

The systems analysts’ main responsibility is to conduct interviews with users and understand their requirements. S/he is a link between the users and the designers/programmers, who convert the users’ requirements in the system requirements and plays a pivotal role in the Requirements analysis and Design phase.

(e) Module Leader/Team Leader:

A project is divided into several manageable modules, and the development responsibility for each module is assigned to Module Leaders. For example, while developing a financial accounting application – Treasury, Accounts payable, Accounts receivable can be identified as separate modules and can be assigned to different module leaders. Module leaders are responsible for the delivery of tested modules within the stipulated time and cost.

(f) Programmer/Developers:

Programmers is a mason of the software industry, who converts design into programs by coding using programming language. Apart from developing the application in a programming language, they also test the program for debugging activity to assure correctness and reliability.

(g) Database Administrator: The data in a database environment has to be maintained by a specialist in database administration so as to support the application program. The DBA handles multiple projects; ensures the integrity and security of information stored in the database and also helps the application development team in database performance issues. Inclusion of new data elements has to be done only with the approval of the database administrator.

(h) Quality Assurance:

This team sets the standards for development, and checks compliance with these standards by project teams on a periodic basis. Any quality assurance person, who has participated in the development process, shall not be viewed as 'independent' to carry out quality audits.

(i) Testers:

Testers are a junior level quality assurance personnel attached to a project, who test programs and subprograms as per the plan given by the module / project leaders and prepare test reports.

(j) Domain Specialist:

Whenever a project team has to develop an application in a field that’s new to them, they take the help of a domain specialist. For example, if a team undertakes application development in Insurance, about which they have little knowledge, they may seek the assistance of an Insurance expert at different stages. This makes it easier to anticipate or interpret user needs. A domain specialist need not have knowledge of software systems.

(k) IS Auditor:

As a member of the team, IS Auditor ensures that the application development also focuses on the control perspective. S/he should be involved at the Design Phase and the final Testing Phase to ensure the existence and the operations of the Controls in the new software.