Management Accounting for Inner Source
Final Report Abstract
The primary goal of this project was to enhance the management of inner source (IS) software development by creating tools and methods for measuring IS contributions, accounting for IS labor, and evaluating IS projects and programs. We organized our work into four work packages (WP1 to WP4) to address these objectives: WP1 focussed on developing a measurement model for inner source contributions. Our approach included creating and validating the patch-flow measurement method, which tracks the movement of code across organizational boundaries. We also implemented the patch-flow crawler tool to facilitate this measurement. The results showed that measuring patch-flow is both feasible and valuable, revealing more extensive cross-boundary software development than previously anticipated. WP2 aimed at creating an accounting model for IS labor. This work led to the production of three research papers. The first paper, which has been accepted for publication, introduced a novel method for estimating the time spent on individual code contributions, essential for precise cost and transfer pricing calculations. The second paper, still under rework and resubmission, extends this work by presenting an algorithm that integrates various development artifacts for more accurate work time estimation. The third paper, also in rework, addresses the transfer pricing problem by developing a reimbursement model tailored for inner source practices. WP3 focused on developing evaluation metrics for IS projects and programs. We initially proposed a productivity metric tailored for inner source, which is currently being revised for publication. Our research validated several productivity metrics and developed a unified method to create comprehensive productivity measures. We also introduced two management accounting models, derived from literature and industry interviews, to aid in monitoring and controlling inner source projects. WP4 involved validating our approaches through multiple-case study research and expert feedback. For WP1, validation was conducted through a case study examining general and IS-specific collaboration practices, confirming that inner source facilitates cross-boundary collaboration and scales software development across large organizations. WP2’s validation included interviews with stakeholders to assess the applicability of the work time estimation algorithm and reimbursement model. WP3’s productivity metrics and index were validated through rigorous data analysis and correlation studies, demonstrating their effectiveness compared to traditional metrics. Overall, the project successfully developed and validated tools and models that support the measurement, accounting, and evaluation of inner source software development, paving the way for practical applications and further research in this field.
Publications
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Calculating the Costs of Inner Source Collaboration by Computing the Time Worked. Proceedings of the Annual Hawaii International Conference on System Sciences, 2022. Hawaii International Conference on System Sciences.
Buchner, Stefan & Riehle, Dirk
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A Research Model for the Economic Assessment of Inner Source Software Development. Proceedings of the Annual Hawaii International Conference on System Sciences, 2023. Hawaii International Conference on System Sciences.
Buchner, Stefan & Riehle, Dirk
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The Business Impact of Inner Source and How to Quantify It. ACM Computing Surveys, 56(2), 1-27.
Buchner, Stefan & Riehle, Dirk
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Quantifying Inner Source Software Development for Business Process Usage. Ph.D. Dissertation. Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU).
Stefan Buchner
