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Information Needs and System Requirements
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| Information Needs and System Requirements
Define and document the information needs of the users. Define and document the requirements of the new system. Systems Analysis Report Summarize and document analysis activity findings. c. Systems analysis is often performed by a project team composed of a systems analyst, a management accountant, and other knowledgeable and helpful people. What is the management accountant’s role in systems analysis? Most systems analysis work is performed by systems people. However, the management accountant is an important part of the development team and would be of assistance in providing information about various aspects of the system, including: Management's needs for required reports and their format. System requirements. Source documents in use. The relevance, reliability, and timeliness of input/output data. The internal controls which exist and which should be incorporated into any new or redesigned system. 20.11 Don Richardson, JEM Corporation’s vice president of marketing, is part of a management team that for several months has been discussing plans to develop a new line of business. Rumors about the major organizational changes that may be required to implement the strategic plan have been circulating for months. Several employees who are anxious about the expected changes confronted Don. The sales manager said, “It is imperative that we speak to you right away. The employees are very apprehensive about the proposed changes, and their job performance has slacked off.” The accounting manager added, “That’s right. My staff are asking me all sorts of questions about this new line of business, and I don’t have any answers for them. They’re not buying the ‘We will make an official announcement soon’ line any longer. I suspect that some of them are already looking for jobs in case the department changes phase out their positions.” Implementing organizational change is one of the most demanding assignments an executive faces. It has been suggested that every change requires three steps: unfreezing the current situation, implementing the change, and refreezing the effected change. This view, however, lacks the specific details needed by an operating manager who must initiate the change. Adapted from the CMA Examination Download 1.88 Mb. Share with your friends:
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