Final Thesis: A Handbook for InnerSource Contribution Functions

Abstract: InnerSource refers to the adoption of open source-like practices and culture within the confines of an organization. As interest in InnerSource practices and adoption thereof grow, so do the challenges associated with them. It is important to accurately valuate InnerSource contributions to ensure the tax compliance of the organization. Especially when said contributions originate from branches located in different countries. In this paper, we investigate the characteristics that define an InnerSource contribution, as well as explore the existing classification systems in the literature. Building on this foundation, we develop a new classification system based on Semantic Versioning. This system is designed to facilitate the accurate valuation of InnerSource contributions by categorizing them according to OECD’s DEMPE functions. We then apply said system on different contribution types and look at tools that can help facilitate and automate the use and adoption of the classification system. Finally, to ensure the system’s validity, we outline a validation strategy that includes pilot testing and performance metrics.

Keywords: None

PDF: Bachelor Thesis

Reference: Abderrahmane Bennani. A Handbook for InnerSource Contribution Functions. Bachelor Thesis. Friedrich-Alexander-Universität Erlangen-Nürnberg: 2024.