ACCA Paper F1 - Accountant in Business, Course Notes, BPP 2010
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2: INFORMATION TECHNOLOGY AND SYSTEMS
2.3
1 What is information?
1.1 DATA INFORMATION
1.2 Information is data which has been processed to make it meaningful to the user.
1.3
1.4 Meaningful information provides a basis for decision-making.
Lecture example 1
Brainstorming
Suggest some uses of information in organisations.
Solution
1.5 Information can be obtained from both internal and external sources.
1.6 Qualities of Good information
A – accurate
C – complete
C – cost – beneficial
U – user – targeted
R – relevant
A – authoritative
T – timely
E – easy to use
System/process
Sales day book
Analysis Aged debtors analysis
2: INFORMATION TECHNOLOGY AND SYSTEMS
2.4
Lecture example 2
Brainstorming
Suggest ways in which the organisation can improve its information to make it ACCURATE.
Solution
1.7 The features of information will differ at each level in the organisation and therefore different
systems will be used to support those information needs
1.8 (i) Strategic information: Ad hoc
Range of sources required
Overview/big picture
(ii) Tactical information: Routine
Formally reported
Largely internal
(iii) Operational information: Real-time
Highly detailed
Internal
1.9 Sources of information
Formal
Internal
Informal
Formal
External
Informal
2: INFORMATION TECHNOLOGY AND SYSTEMS
2.5
2 Information systems
2.1 Data capture
Data can be captured by organisations in the following ways.
(a) Manual input
(b) Automated systems
(c) Self-administration.
2.2 The method of data capture will depend on the nature of the organisation, the speed of the
data capture and the volume.
Lecture example 3
Exam standard question
Suggest business uses of the following data capture systems:
(a) Optical character recognition (OCR)
(b) Optical mark recognition (OMR)
(c) Scanners/bar code readers
(d) Voice recognition
(e) Touch screens
(f) Electronic funds transfer at point of sale (EFTPOS)
Solution
2: INFORMATION TECHNOLOGY AND SYSTEMS
2.6
2.3 Systems at different organisational levels.
Strategic
Technical/management
Operational
Lecture example 4
Class exercise
Complete the following table:
TPS DSS ESS Expert MIS
Purpose
Volume
processing
Manipulation
of information
Presentation
of key
information
Adds value to
decisions
Integrates
internal
information
Example
Management
information
s
y
stems
(
MIS
)
Expert
s
y
stems
Database
systems
Executive support systems (ESS)
Decision support systems (DSS)
Transactions
Processing
Systems (TPS)
Office
automation
systems (OAS)
Used at
all levels
2: INFORMATION TECHNOLOGY AND SYSTEMS
2.7
3 Database systems
3.1 A database is a collection of records and files designed in such a way that it is possible for
the whole of the user community to search and obtain a wide range of data and process it
into standard and ad hoc reports.
3.2 Data will be stored in tables, and will be accessed by users via a piece of software called the
database management system (DBMS).
3.3 A database has three major characteristics:
(a) It is shared
(b) It provides for needs of different users
(c) It can evolve to meet future needs
3.4
Advantages of a database Disadvantages of a database
Reduced duplication of data or data
redundancy
High set-up costs
Reduced storage costs Risk of failure
Consistent data Data not meeting all users' needs
Security and privacy Costs of security and contingency planning
3.5 A database administrator (DBA) controls and sets standards for:
(a) Data input
(b) Physical storage structures
(c) System performance
(d) Back-up and recovery strategies
(e) Security of data
3.6 A database structure is developed for each database. This structure specifics which files will
be held in the database and what 'records' and 'fields' they contain. It will specify how many
characters can be entered in each field.
4 Internet technology
4.1 Internet technology can be used in organisations in different ways, eg
(a) Source of information
(b) Sales channel
(c) Communication channel
(d) Supply chain management
2: INFORMATION TECHNOLOGY AND SYSTEMS
2.8
Lecture example 5
Brainstorming
Identify the key features of a well-designed website.
Solution
4.2 An intranet is an internal' mini' internet using the company's own networked computers and
internet technology. Each employee has a browser and a server which distributes corporate
information.
The type of information which an intranet may be used to distribute could be company-wide
information such as the company newsletter, staff hand-book, job vacancies and key
operational information.
4.3 An extranet is a secure private extension of a company's intranet, it can be accessed by
authorised outsiders.
2: INFORMATION TECHNOLOGY AND SYSTEMS
2.9
5 Systems security
5.1 Organisations must set up suitable controls to reduce significant risks to IT systems and
data.
Lecture example 6
Class exercise
Give an example of the risks below, and suggest a suitable control.
Solution
Risk Example Control
• Human error
• Malfunctioning hardware or software
• Natural disasters
• Deliberate actions
• Commercial espionage
• Malicious damage
• Industrial action
5.2
5.3 These types of controls are covered in more details in chapter 9.
Categories of systems controls
Security controls Integrity controls Contingency controls
2: INFORMATION TECHNOLOGY AND SYSTEMS
2.10
6 Chapter summary
• This chapter has outlined the importance and significance of Information technology
and systems to all organisations.
• It has also looked at the relevance of databases to organisations, and the significant
risks affecting IT systems.
2.11
Chapter 2: Questions
2: QUESTIONS
2.12
2.1 What is not an example of an internally generated source of information?
A Personnel records
B Production department information
C Customer listing
D Industry wide analysis of market shares (2 marks)
2.2 Good information has specific qualities. Which of the following is not such a quality?
A Complete
B Authoritative
C Non-targeted
D Timely (2 marks)
2.3 It is essential that information systems have contingency controls. True or false?
A True
B False (1 mark)
2.4 Which of the following is not an advantage of a database?
A Reduced storage costs
B Data meets all users needs
C Security
D Reduced duplication of data (2 marks)
2.5 Which of the following types of information systems does not operate on the managerial level?
A Expert systems
B Management information systems
C Executive support systems
D Decision support systems (2 marks)