The Information System: An Accountant’s Perspective

FIGURE 1-9

Centralized Data Processing Approach

Marketing

Finance

IT Services

Production

Distribution

Data Information Accounting Cost Chargeback

control group as a liaison between the end user and data processing. The data conversion function transcribes transaction data from source (paper) documents to digital media (tape or disk) suitable for computer processing by the central computer, which is managed by the computer operations group. Accounting applications are usually run according to a strict schedule that is controlled by the central computer. The data library is a room often adjacent to the computer center that provides safe storage for the offline data files, such as magnetic tapes and removable disk packs. A data librarian who is responsible for the receipt, storage, retrieval, and custody of data files controls access to the library. The librarian issues tapes to computer operators and takes custody of files when processing is completed. The move to real-time processing and direct access files (discussed in Chapter 2) has reduced or eliminated the role of the data librarian in most organizations.

Systems Development and Maintenance. The information needs of users are met by
two related functions: systems development and systems maintenance. The former group is responsible for analyzing user needs and for designing new systems to satisfy those needs. The participants in system development include systems professionals, end users, and stakeholders. Systems professionals include systems analysts, database designers, and programmers who design and build the system. Systems professionals gather facts about the user’s problem, analyze the facts, and formulate a solution. The product of their efforts is a new information system. End users are those for whom the system is built. They are the managers who receive reports from the system and the operations personnel who work directly with the system as part of their daily responsibilities.