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What factors should be weighed in the creation of a new AIS?

When we are considering the creation of a new system, what factors have you seen management consider when deciding on a new system? Is the most state-of-the-art system always the best? Can a new system meet the needs of all users?

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The question was not clear about whether new software is being evaluated or whether the basic system needs to be revamped without changing software. Think I'll just provide a list of discussion items and you can pick the ones which apply:

Reasons to consider a change:

1. The company may have outgrown the AIS because of expanding sales, different product mix, additional geographic locations, or subsidiary companies.
2. The account coding system might be seriously outdated because of company changes caused mostly by expansion.
3. Internal control issues pointed out by auditors or by a fraud may have been the reason to survey the system for changes.
4. The ...

Solution Summary

The solution gives a very comprehensive list of:

5 reasons to consider changing the AIS
13 issues to be resolved when changing software
8 Issues in redesigning the existing system

It is a thought-provoking list clearly adapted from the real world.