Lecture Accounting information systems: Controls and processes (3rd Edition): Chapter 5 - Turner, Weickgenannt, Copeland

Chapter 5 - IT governance. This chapter presents the following content: Introduction to IT governance and its role in strategic management, an overview of the system development life cycle (SDLC), the elements of the systems planning phase of the SDLC, the elements of the systems analysis phase of the SDLC,. | Chapter 5 IT Governance Chapter 5 Introduction to IT governance and its role in strategic management An overview of the system development life cycle (SDLC) The elements of the systems planning phase of the SDLC The elements of the systems analysis phase of the SDLC The elements of the systems design phase of the SDLC The elements of the systems implementation phase of the SDLC The elements of the operation and maintenance phase of the SDLC The critical importance of IT governance in an organization Ethical considerations related to IT governance Study Objectives 1. On the topic, “Challenges Facing Financial Accounting,” what did the AICPA Special Committee on Financial Reporting suggest should be included in future financial statements? Non-financial Measurements (customer satisfaction indexes, backlog information, and reject rates on goods purchases). Forward-looking Information Soft Assets (a company’s know-how, market dominance, marketing setup, well-trained employees, and brand image). Timeliness (no real time financial information) SO 1 An overview of IT governance and its role in strategic management How does a company decide, which IT systems are appropriate? which accounting software package to buy? when it has outgrown its accounting software or when to upgrade the software? whether to use IT systems to sell products on the web? whether to establish a data warehouse for analyzing data such as sales trends? whether to use ERP systems or customer relationship management (CRM) software? Introduction to IT Governance IT systems must be strategically managed. Strategic management is the process of determining the strategic vision for the organization, developing the long-term objectives, creating the strategies that will achieve the vision and objectives, and implementing those strategies. Introduction to IT Governance SO 1 An overview of IT governance and its role in strategic management Proper management, control, and use of IT systems is IT governance. IT . | Chapter 5 IT Governance Chapter 5 Introduction to IT governance and its role in strategic management An overview of the system development life cycle (SDLC) The elements of the systems planning phase of the SDLC The elements of the systems analysis phase of the SDLC The elements of the systems design phase of the SDLC The elements of the systems implementation phase of the SDLC The elements of the operation and maintenance phase of the SDLC The critical importance of IT governance in an organization Ethical considerations related to IT governance Study Objectives 1. On the topic, “Challenges Facing Financial Accounting,” what did the AICPA Special Committee on Financial Reporting suggest should be included in future financial statements? Non-financial Measurements (customer satisfaction indexes, backlog information, and reject rates on goods purchases). Forward-looking Information Soft Assets (a company’s know-how, market dominance, marketing setup, well-trained employees, and brand .

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