Skip to main content
SpringerLink
Log in

Management Accounting Concepts for Inner Source Software Engineering

  • Conference paper
  • First Online:
Software Business (ICSOB 2022)

Part of the book series: Lecture Notes in Business Information Processing ((LNBIP,volume 463))

Included in the following conference series:

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.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 84.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

References

  1. Deshpande, A., Riehle, D.: The total growth of open source. In: Russo, B., Damiani, E., Hissam, S., Lundell, B., Succi, G. (eds.) OSS 2008. ITIFIP, vol. 275, pp. 197–209. Springer, Boston, MA (2008). https://doi.org/10.1007/978-0-387-09684-1_16

    Chapter  Google Scholar 

  2. Volpi, M.: How open-source software took over the world (2019). https://techcrunch.com/2019/01/12/how-open-source-software-took-over-the-world

  3. Ahlawat, P., Boyne, J., Herz, D., Schmieg, F., Stephan, M.: Why you need an open source software strategy (2021). https://mkt-bcg-com-public-pdfs.s3.amazonaws.com/prod/open-source-software-strategy-benefits.pdf

  4. Bosio, D., Littlewood, B., Strigini, L., Newby, M.J.: Advantages of open source processes for reliability: clarifying the issues. In: Gacek, C., Arief, B. (eds.) Proceedings of the Open Source Software Development Workshop, pp. 30–46 (2002)

    Google Scholar 

  5. Lawrie, T., Gacek, C.: Issues of dependability in open source software development. SIGSOFT Softw. Eng. Notes 27, 34–37 (2002)

    Article  Google Scholar 

  6. Stol, K.-J., Avgeriou, P., Babar, M.A., Lucas, Y., Fitzgerald, B.: Key factors for adopting inner source. ACM Trans. Softw. Eng. Methodol. 23, 1–35 (2014)

    Article  Google Scholar 

  7. Riehle, D.: The commercial open source business model. In: Nelson, M.L., Shaw, M.J., Strader, T.J. (eds.) AMCIS 2009. LNBIP, vol. 36, pp. 18–30. Springer, Heidelberg (2009). https://doi.org/10.1007/978-3-642-03132-8_2

    Chapter  Google Scholar 

  8. Open Source Initiative: The Open Source Definition (2007). https://opensource.org/osd

  9. Capraro, M., Riehle, D.: Inner source definition, benefits, and challenges. ACM Comput. Surv. 49, 1–36 (2017)

    Article  Google Scholar 

  10. Riehle, D., Capraro, M., Kips, D., Horn, L.: Inner source in platform-based product engineering. IIEEE Trans. Softw. Eng. 42, 1162–1177 (2016)

    Article  Google Scholar 

  11. Stol, K.-J., Babar, M.A., Avgeriou, P., Fitzgerald, B.: A comparative study of challenges in integrating Open Source Software and Inner Source Software. Inf. Softw. Technol. 53, 1319–1336 (2011)

    Article  Google Scholar 

  12. Buchner, S., Riehle, D.: Calculating the costs of inner source collaboration by computing the time worked. In: Bui, T. (ed.) Proceedings of the 55th Hawaii International Conference on System Sciences (2022)

    Google Scholar 

  13. Capraro, M., Dorner, M., Riehle, D.: The patch-flow method for measuring inner source collaboration. In: Zaidman, A., Kamei, Y., Hill, E. (eds.) Proceedings of the 15th International Conference on Mining Software Repositories, pp. 515–525. ACM, NY (2018)

    Google Scholar 

  14. Morgan, L., Gleasure, R., Baiyere, A., Dang, H.P.: Share and share alike: how inner source can help create new digital platforms. Calif. Manage. Rev. 64, 90–112 (2021)

    Article  Google Scholar 

  15. Charifzadeh, M., Taschner, A.: Management Accounting and Control: Tools and Concepts in a Central European Context. Wiley-VCH, Weinheim (2017)

    Google Scholar 

  16. The International Federation of Accountants (IFAC): Evaluating and Improving Costing in Organizations. New York, NY, USA (2009)

    Google Scholar 

  17. Cánez, L.E., Platts, K.W., Probert, D.R.: Developing a framework for make-or-buy decisions. Int. J. Oper. Prod. Manage. 20, 1313–1330 (2000)

    Article  Google Scholar 

  18. Medina-Serrano, R., González-Ramírez, R., Gasco-Gasco, J., Llopis-Taverner, J.: Strategic sourcing: developing a progressive framework for make-or-buy decisions. J. Ind. Eng. Manage. 13(1), 133–154 (2020)

    Google Scholar 

  19. Deephouse, C., Mukhopadhyay, T., Goldenson, D.R., Kellner, M.I.: Software processes and project performance. J. Manage. Inf. Syst. 12, 187–205 (1995)

    Article  Google Scholar 

  20. Bloch, M., Blumberg, S., Laartz, J.: Delivering large-scale IT projects on time, on budget, and on value (2012). https://www.mckinsey.com/business-functions/mckinsey-digital/our-insights/delivering-large-scale-it-projects-on-time-on-budget-and-on-value

  21. Budzier, A., Flyvbjerg, B.: Overspend? Late? Failure? What the Data Say About IT Project Risk in the Public Sector. In: Commonwealth Secretariat (ed.) Commonwealth Governance Handbook 2012/13. Democracy, development and public administration, pp. 145–157. Commonwealth Secretariat, London (2012)

    Google Scholar 

  22. Dingsoyr, T., et al.: Key lessons from tailoring agile methods for large-scale software development. IT Prof. 21, 34–41 (2019)

    Article  Google Scholar 

  23. Larson, E.W., Gobeli, D.H.: Significance of project management structure on development success. IEEE Trans. Eng. Manage. 36, 119–125 (1989)

    Article  Google Scholar 

  24. Boehm, B.W., Papaccio, P.N.: Understanding and controlling software costs. IIEEE Trans. Softw. Eng. 14, 1462–1477 (1988)

    Article  Google Scholar 

  25. Filieri, A., et al.: Software engineering meets control theory. In: 2015 IEEE/ACM 10th International Symposium on Software Engineering for Adaptive and Self-Managing Systems, pp. 71–82. IEEE (2015)

    Google Scholar 

  26. Kaner, C., Bond, W.P.: Software engineering metrics: what do they measure and how do we know? In: METRICS 2004. IEEE CS (2004)

    Google Scholar 

  27. Mas y Parareda, B., Pizka, M.: Measuring productivity using the infamous lines of code metric. In: Keung, J. (ed.) Proceedings of the First International Workshop on Software Productivity Analysis and Cost Estimation, pp. 4–9 (2007)

    Google Scholar 

  28. Peffers, K., Tuunanen, T., Rothenberger, M.A., Chatterjee, S.: A design science research methodology for information systems research. J. Manage. Inf. Syst. 24, 45–77 (2014)

    Article  Google Scholar 

  29. Granlund, M., Lukka, K.: It is a small world of management accounting practices. J. Manage. Account. Res. 10, 153–179 (1998)

    Google Scholar 

  30. Bueno, S., Salmeron, J.L.: TAM-based success modeling in ERP. Interact. Comput. 20, 515–523 (2008)

    Article  Google Scholar 

  31. Cappelli, M.: Overcoming the challenges of a complex ERP environment (2016). https://searcherp.techtarget.com/tip/Overcoming-the-challenges-of-a-complex-ERP-environment

  32. Driscoll, M., Webb, H., Schmidt, J.: ERP complexity vs. business growth - at odds or in alignment depends on your approach (2015). https://www.cognizant.com/whitepapers/2015-research-on-the-ERP-landscape-Publisher.pdf

  33. Dul, J., Hak, T.: To quantify or to qualify: that’s not the question. J. Purch. Supply Manage. 13, 207–209 (2007)

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Computer Science Department, Friedrich-Alexander University Erlangen-Nürnberg, Martensstraße 3, 91058, Erlangen, Germany

    Julian Hirsch & Dirk Riehle

Authors
  1. Julian Hirsch
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Dirk Riehle
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Julian Hirsch .

Editor information

Editors and Affiliations

  1. University of Galway, Galway, Ireland

    Noel Carroll

  2. University of South-Eastern Norway, Bø, Norway

    Anh Nguyen-Duc

  3. Free University of Bozen-Bolzano, Bolzano, Italy

    Xiaofeng Wang

  4. University of Oslo, Oslo, Norway

    Viktoria Stray

Rights and permissions

Reprints and permissions

Copyright information

© 2022 The Author(s), under exclusive license to Springer Nature Switzerland AG

About this paper

Check for updates. Verify currency and authenticity via CrossMark

Cite this paper

Hirsch, J., Riehle, D. (2022). Management Accounting Concepts for Inner Source Software Engineering. In: Carroll, N., Nguyen-Duc, A., Wang, X., Stray, V. (eds) Software Business. ICSOB 2022. Lecture Notes in Business Information Processing, vol 463. Springer, Cham. https://doi.org/10.1007/978-3-031-20706-8_7

Download citation

  • DOI: https://doi.org/10.1007/978-3-031-20706-8_7

  • Published:

  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-031-20705-1

  • Online ISBN: 978-3-031-20706-8

  • eBook Packages: Computer ScienceComputer Science (R0)

Publish with us

Policies and ethics

Search

Navigation