Systems Analysis and the Certified Public Accountant.

A. J. Tenzer

Expert InsightsPublished 1967

An explanation of systems analysis for an audience of accountants. The essence of systems analysis is to construct a model of the situation (just as a trial balance is a model of the firm's financial transactions), select a criterion, and then compare the cost and effectiveness of alternatives on a fixed-performance and fixed-cost basis. Varying the assumptions one by one is called cost-sensitivity analysis. Systems analysis is also expected to deal explicitly with the political, social, and uncertainty aspects of problems. The CPA should contribute by designing the needed data systems and by helping management to establish and use a systematic approach to planning and decisionmaking. Two examples of systems analysis are given and eleven charts. (Prepared for presentation at the 1967 Graduate Study Conference at Stanford of the California CPA Foundation for Education and Research.) 18 pp.

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  • Copyright: RAND Corporation
  • Availability: Web Only
  • Year: 1967
  • Pages: 18
  • Document Number: P-3739

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Tenzer, A. J., Systems Analysis and the Certified Public Accountant. Santa Monica, CA: RAND Corporation, 1967. https://www.rand.org/pubs/papers/P3739.html.
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