Life Cycle of System Development for Businesses

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The systems development life cycle consists of 4 phases, the planning and investigation phase, the analysis phase, the design and acquisition phase and the implementation, follow up and maintenance stage (Simkin et al., 2018). Theoretically, this cycle is supposed to be performed in order, with one step needing to be completed before a business can move on to the next step. However, in actual practice this isn't always the case. Often, one step is phase completed at the same time a business is working on another phase. A company would implement this process when they are beginning the implementation of a new accounting information system. To begin, the company forms a team that will be responsible for working through the life cycle. The team then starts a thorough analysis of the old system a company currently had in place, and evaluates all of the different strengths and weaknesses that come along with the use of the existing system. Then, they make a decision on what new AIS they want to implement and/or what changes they want to make to the old system to make it better. Finally, they complete the transition process over to the new system, and continue to monitor the system to resolve any issues (Simkin et al., 2018).
In my opinion, having a solid foundation in information technology (specifically that IT that is involved with the AIS you are using) is important to your success as an accountant. First, the use of AIS can make the job of an accountant a lot easier. You are able to analyze more transactions, collect more data, and complete more challenging tasks at a much faster speed than you would have if you would've done it by hand. Additionally, the AIS is often designed to catch any mistakes and flag potential problems, reducing the risk of human error. However, if the accountant using the software does not have a firm grasp on how it works and the technology that is underlying the system, it will be really hard for them to resolve errors that occur in the system. Additionally, it's important for the accountant to understand the mechanics behind the calculations they are doing through their AIS. If something were to happen to the system and they had to go in and manually do the calculations, or if there was an issue in the system occurring in the middle of the input, they would have to be knowledgeable about what the system is actually doing and be able to do it on their own if need be.