Managing Information Technology

344 Part III • Acquiring Information Systems

Vendor Invoice

Arrives

Record in

Payables File

Process

Summaries

Reconcile

Invoice with

Receipts

Create New

Vendor

Account

Resolve or

Reject

Unapproved

Invoice

Senior Clerk

Determines

Amount to Be

Paid

Make Check

Record

Payment

Mail Check

Vendor

Receives

Check

Purchase

Order File

Receipts

File

Invoice

Approved?

No

No

No

No

Yes

Yes

Yes

New

Vendor?

Summary

Payables

Report to

Accounting

Payables Within

Net Term?

Invoices/

Payables

File

FIGURE 8.12 Work Process Flow Diagram for Accounts Payable

Techniques for the Logical To-Be Model

In this step, systems developers build a high-level model
of a nonexistent system: the system that the users and
managers would like to replace the one they have now.
The Logical To-Be model is an abstraction that identifies
the processes and data required for the desired system
withoutreference to who does an activity, where it is
accomplished, or the type of computer or software used.
The model describes the “what,” rather than the “how.”
Stated differently, it separates the information that moves
through the business process from the mechanisms that

move it (e.g., forms, reports, routing slips). This is impor-

tant because IT enables information to be in more than

one place at the same time; paper does not possess this at-

tribute. By leaving physical barriers behind, the analyst

can better determine how to exploit IT. This abstraction

step can be difficult for first-time business participants

because it appears to ignore issues crucial to their daily

work (e.g., specific forms, reports, routing slips).

Understanding that the Logical To-Be model encompass-

es information flows, rather than physical flows (i.e., of

paper, money, products), is the key.