Source Documents Are Unnecessary
In my opinion, I cannot agree or disagree with the argument by the system analysts suggesting that the source documents are unnecessary, but rather, I am of the opinion that the necessity of the origin document depends on the said business process involved. Since a source data describes that original record containing such details to validate any given transaction entered into an accounting system, those documents remain the only way to gather and record data (McLoughlin, 2013). On the one hand, source materials are the only means of capturing and recording of various data. A good example of a source document importance is when a learning institution chooses to adopt an online registration process/system; then such data can be fed directly into their system.
On the other hand, sometimes even when the source documents are not required, they can remain desirable as a working document that enables any user to analyze various data before being entered into the system. That can be evident on many occasions for example during interviews and observations including other forms of fact-findings process; many individuals may find it faster and easier to take handwritten notes which in return will serve as a future data entries. With the current trends on the handled computers, computerized information data, including the voice recognition software, outmoded keyboard data filing may vanish. Moreover, today many nations globally have initiated various regulations that require organization and government agencies to ensure that source documents must be retained for at least five years. For example, in Australia, if an organization is being audited by the Australian taxation office (ATO), then the company must give evidence in support for what they have recorded in their different accounting files or their overall ledger document (Peavler, 2017).
I would argue that the two statements with an extreme viewpoint are entirely unjustifiable, but rather I would consider the most likely policy lies between those two arguments. The first claim in my view contains some sense in it because information systems are designed for operators. Moreover, part of the system’s analyst is to make sure that any system that the organization is employing can measure up to the standard of that company’s goal (Black, 2014). If that is done, then it will also contain those user’s concern. For example, if the operating system is not up to the task they are required to perform, then the number of production must decline. Therefore, with the decrease in output comes the drop in the organization’s competitive advantages. In that context, the users will think that they are being told how to conduct their jobs by the analysts since there exists an interaction between the two as the users and analysts contain a similar obligation of serving the business.
Considering the second argument, I would conclude that it is even weaker than the first statement. That is, those system analysts should always be there to offer suggestions to users. Though it is true that users in various occasions are not conversant with any question they want to ask, it is the obligation of those business oriented system analysts to be there for them by helping them describe their needs (Black, 2014). In other words, when developing such systems that may primarily deal with one-off user knowledge or the rare user encounters the installer application or the setup wizard, then those organizations must present as much data as possible and as frequently as possible.
Black, L. (2014). What Do Computer Systems Analysts Do? | SkilledUp. SkilledUp. Retrieved 4 September 2017, from http://www.skilledup.com/articles/what-do-computer-systems-analysts-do
McLoughlin, L. (2013). What are Source Documents & Why are they Important? | e-BAS Accounts. E-bas.com.au. Retrieved 4 September 2017, from http://www.e-bas.com.au/bookkeeping-blog/what-are-source-documents-and-why-are-they-important
Peavler, R. (2017). How Source Documents Provide Paper Trails for Businesses. The Balance. Retrieved 4 September 2017, from https://www.thebalance.com/the-source-document-in-an-accounting-transaction-393005