Capitalization
Toward Enterprise Agile Scalability: A New Way to Look at Accounting for Agile Software Development Costs
Mon, 2008-02-18 21:58 — Pat ReedAbstract: Traditional corporate accounting standards and practices have evolved around a waterfall based IT investment model where IT projects are delivered in discrete, time boxed phases. As organizations adopt an iterative agile development and delivery model, they may encounter inherent constraints and points of friction with legacy accounting practices and policies which could adversely impact Agile adoption and scalability.
