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Figure 17

The five stages of database design are systems analysis, conceptual design, physical design, implementation and conversion, and using and maintaining the system. Systems analysis involves initial planning, determining user needs, and assessing feasibility. Conceptual design develops different schemas, external and internal. Physical design translates the internal schema into actual database structures. Implementation and conversion transfers data from old to new systems. Using and maintaining monitors performance and determines needs for enhancements. Accountants can participate in every stage, helping evaluate feasibility, identify needs, develop schemas, and implement controls.

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33 views1 page

Figure 17

The five stages of database design are systems analysis, conceptual design, physical design, implementation and conversion, and using and maintaining the system. Systems analysis involves initial planning, determining user needs, and assessing feasibility. Conceptual design develops different schemas, external and internal. Physical design translates the internal schema into actual database structures. Implementation and conversion transfers data from old to new systems. Using and maintaining monitors performance and determines needs for enhancements. Accountants can participate in every stage, helping evaluate feasibility, identify needs, develop schemas, and implement controls.

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Figure 17-1 shows the five basic steps in database design.

The first stage (systems


analysis) consists of initial planning to determine the need for and feasibility of
developing a new system. This stage includes preliminary judgments about the proposal’s
technological and economic feasibility. It also involves identifying user information
needs, defining the scope of the proposed new system, and using information about the
expected number of users and transaction volumes to make preliminary decisions about
hardware and software requirements. The second stage (conceptual design) includes
developing the different schemas for the new system at the conceptual, external, and
internal levels. The third stage (physical design) consists of translating the internal-level
schema into the actual database structures that will be implemented in the new system.
This is also the stage when new applications are developed. The fourth stage
(implementation and conversion) includes all the activities associated with transferring
data from existing systems to the new database AIS, testing the new system, and training
employees how to use it. The final stage is using and maintaining the new system. This
includes carefully monitoring system performance and user satisfaction to determine the
need for making system enhancements and modifications. Eventually, changes in
business strategies and practices or significant new developments in information
technology prompt the company to begin investigating the feasibility of developing a new
system, and the entire process starts again (note the arrow returning to the systems
analysis stage). Accountants can and should participate in every stage of the database
design process, although the level of their involvement is likely to vary across stages.
During the systems analysis phase, accountants help evaluate project feasibility and
identify user information needs. In the conceptual design stage, accountants participate in
developing the logical schemas, designing the data dictionary, and specifying important
controls. Accountants with good database skills may directly participate in implementing
the data model during the physical design

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