Abstract: Open Source represents a non-hierarchical and collective approach to software development, that has seen unprecedented success and rapid adoption across a multitude of fields. Inner Source is an attempt to siphon some of the advantages of the Open Source paradigm by applying it to internal closed development projects. However, the well-established uncontrolled and free-flowing nature of Open Source poses a challenge for conventional management systems, that are traditionally well-monitored and run in a top-down manner. Using both sources from literature as well as interviews with industry practitioners, this work investigates potential approaches to combine management accounting and Inner Sourcing in a meaningful way and presents two design artifacts. These prototypes are demonstrated to be used for monitoring and controlling active projects, and to determine the viability of Inner Sourcing potential future projects, respectively.
Keywords: inner source, management accounting, transfer pricing
PDF: Master Thesis
Reference: Julian Hirsch. Conceptualizing a Management Accounting Solution for Inner Source Software Engineering. Master Thesis. Friedrich-Alexander-Universität Erlangen-Nürnberg: 2022.