What is Systems Development Life Cycle? (AIS Explained) | AIS Ep. 8

In this video, Prof LJ explains systems development and how organizations build Accounting Information Systems using the Systems Development Life Cycle (SDLC).

This lesson discusses the major phases of system development, including systems planning, analysis, design, implementation, and maintenance. The lesson also explains how organizations evaluate and select information systems using feasibility studies, cost-benefit analysis, and capital budgeting techniques such as Net Present Value (NPV), Payback Period, and Internal Rate of Return (IRR). In addition, the discussion highlights the important role of accountants in systems development as system users, designers, evaluators, and auditors, and emphasizes the importance of internal controls during system design.

This video is part of the Accounting Information Systems (AIS) Series (Episode 8), designed to help learners understand how accounting systems are planned, developed, evaluated, and implemented in organizations.

Topics covered:
• What is systems development
• Systems Development Life Cycle (SDLC)
• Systems planning and project identification
• Systems analysis and fact-gathering techniques
• Conceptual design and system alternatives
• Systems evaluation and selection
• Feasibility study (technical, economic, legal, operational)
• Cost-benefit analysis
• Capital budgeting techniques (NPV, Payback Period, IRR)
• Role of accountants in systems development
• Internal controls in system design

This lesson is intended for students in Accounting, Accounting Information Systems (AIS), and IT Audit, as well as professionals seeking to understand how accounting systems are developed, evaluated, and implemented in modern organizations.

For the full AIS series, please access the playlist here: https://www.youtube.com/playlist?list=PLD2LjANKJVGuVGgq18zb6cQ33opRaZdvh

References:
Hall (2018) – Accounting Information Systems
Romney & Steinbart (2015) – Accounting Information Systems

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