Migrating to a new accountinginformation system is not an easy task. Many firms have struggled with thisprocess, even though our textbook makes the process seem quite straightforward.Recently, IBM recapped some of the lessons learned in migrating to a newaccounting information system within the federal government. These lessons canbe applied to any accounting information system project. Others have developedtheir own recommendations for best practices and lessons learned involvingimplementing accounting information systems. However, in order to appreciatewhat IBM and others are proposing, we need to apply lessons learned to areal-life situation involving the failure to implement an accounting systemproperly.For this assignment, researchthe Internet or Strayer databases for information related to a real-lifeaccounting information system failure and best practices, as well as lessonslearned from implementing the accounting system. In addition to information thatyou may find during your research, please use the following IBM article tocomplete the assignment: (http://www.businessofgovernment.org/article/what-we-know-now-lessons-learned-implementing-federal-financial-systems-projects).Write a ten to twelve (10-12)page paper in which you:1.  Identify three to five (3-5) factors thatcontributed to the accounting information system failure within the businessthat you have identified. Indicate the impact to the business. Provide supportfor your rationale.2.  Assess senior management responsibility forthe failure in question. Specify what the senior management could have donedifferently to avoid the failure. Provide support for your rationale.3.  Evaluate whether the most significant failureoccurred within the system design, implementation, or operational phase of theprocess. Indicate what the company could have done to avoid the failed outcome.Provide support for your rationale.4.  Evaluate how implementing best practices wouldhave reduced the chances for failure. Provide support for your rationale.5.  Based on your research, develop a list ofbetween four (4) and six (6) best practices that organizations should use todayto reduce the chances for failure. Provide support for your rationale.6.  Using the information provided by IBM andothers, indicate which of the principles designed to provide insight intoeffective and efficient strategies on how to best deploy financial managementsystems, which were outlined within the related article, should serve as anexample of whatnotto do when establishing the foundation for a firm to follow.Yourproposed foundation should consist of at leasttwo (2) principles, but no more than six (6). Provide support for yourrationale.7.  Use at least three (3) quality resources inthis assignment.Note:Wikipedia and similar Websites do not qualifyas quality resources.Your assignment must followthese formatting requirements:· Be typed, double spaced, usingTimes New Roman font (size 12), with one-inch margins on all sides; citationsand references must follow APA or school-specific format. Check with yourprofessor for any additional instructions.· Include a cover page containingthe title of the assignment, the student’s name, the professor’s name, thecourse title, and the date. The cover page and the reference page are notincluded in the required assignment page length.The specific course learningoutcomes associated with this assignment are:· Analyze the business activitiesthat comprise an accounting information system to determine the informationneeds to support decision-making function.· Examine the phases of thesystems development life cycle and key issues related to systems analysis.· Analyze the systems design,implementation, and operational process.· Use technology and informationresources to research issues in accounting information systems.· Write clearly and conciselyabout accounting information systems using proper writing mechanics.