Management Accounting Concepts for Inner Source Software Engineering

Hirsch J, Riehle D (2022)


Publication Type: Conference contribution

Publication year: 2022

Journal

Publisher: Springer Science and Business Media Deutschland GmbH

Book Volume: 463 LNBIP

Pages Range: 101-116

Conference Proceedings Title: Lecture Notes in Business Information Processing

Event location: Bolzano IT

ISBN: 9783031207051

DOI: 10.1007/978-3-031-20706-8_7

Abstract

Inner source software development is the use of open source development’s best practices inside a company. In inner source, developers collaborate on reusable software components across company-internal organizational silo boundaries for mutual benefit. As such, inner source goes against the grain of traditional management techniques. In this article, we present two conceptual models of management accounting for inner source. We derived these prototypes by performing a literature review and triangulating the results with interviews of industry practitioners. We demonstrate how the conceptual models can be used for monitoring and controlling inner source projects and to determine their future viability.

Authors with CRIS profile

How to cite

APA:

Hirsch, J., & Riehle, D. (2022). Management Accounting Concepts for Inner Source Software Engineering. In Noel Carroll, Anh Nguyen-Duc, Xiaofeng Wang, Viktoria Stray (Eds.), Lecture Notes in Business Information Processing (pp. 101-116). Bolzano, IT: Springer Science and Business Media Deutschland GmbH.

MLA:

Hirsch, Julian, and Dirk Riehle. "Management Accounting Concepts for Inner Source Software Engineering." Proceedings of the 13th International Conference on Software Business, ICSOB 2022, Bolzano Ed. Noel Carroll, Anh Nguyen-Duc, Xiaofeng Wang, Viktoria Stray, Springer Science and Business Media Deutschland GmbH, 2022. 101-116.

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