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SSRN Electronic Journal
Article . 2017 . Peer-reviewed
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Lean Accounting Comes to Lean Software Development

Authors: Thomas W. Stone;

Lean Accounting Comes to Lean Software Development

Abstract

I argue that lean software development firms become more productive if they align their lean managerial accounting systems and lean software development processes. I conduct an experiment on software development teams that have used lean and agile software development practices. A treatment group is re-trained in lean software development practices, and after three months, the productivity of the treatment group is compared to that of a control group that did not receive this re-training. This first phase (Phase 1) estimates the productivity improvements from using lean software development practices. Results from Phase 1 indicate that these practices shorten average production time by 80% in software development. In the second phase (Phase 2), a treatment group will be exposed to new lean management accounting measures for three months while a control group will only see existing reported metrics. Software development productivity will be measured for both groups before and after this exposure to evaluate the impact of the treatment. I will also survey both groups before and after treatment to evaluate how lean management accounting measures affect employee engagement and empowerment. The experimental site is a large publicly traded software firm that uses lean and agile software development practices.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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