12.9SEJun 12
Towards a Software Architecture Description for Tax ComplianceMichael Dorner, Oliver Treidler, Tom-Eric Kunz et al.
The internal reuse of software components owned by organizational units in different countries constitutes an implicit form of licensing that may be taxable under international regulations, making tax authorities an often overlooked stakeholder in software architecture. This study assesses to what extent a deliberately minimal software architecture description can make implicit cross-border licensing visible and interpretable for tax experts. We define a deliberately minimal architecture viewpoint based on components, dependencies, ownership, and jurisdiction, and construct a view for a large-scale industrial microservice software system comprising 2,518 components and 16,533 dependencies. The resulting architecture description is evaluated in a judgment study with four experienced tax auditors and tax advisors using semi-structured interviews. The results show that the software architecture description provides a structured, evidence-based starting point for identifying cross-border reuse and supports tax audit discussions. However, experts consistently report limitations, including mismatches between software engineering and legal notions of ownership, unclear jurisdictional assignments, and the perceived risk of interpreting dependency counts as indicators of economic value. These limitations persist despite detailed architectural data. We conclude that software architecture descriptions can expose structurally relevant reuse relationships but cannot, on their own, support the legally meaningful interpretations required for tax assessment, indicating a fundamental mismatch between architectural abstractions and taxation concepts.
6.3SEApr 22
Quo Vadis, Code Review? Exploring the Future of Code ReviewMichael Dorner, Andreas Bauer, Darja Šmite et al.
Context: Code review has long been a core practice in collaborative software engineering. As automation becomes increasingly embedded in development workflows, the role and functioning of code review are subject to change. Objective: This study explores how professional developers anticipate the evolution of code review and identifies emerging tensions reflected in these expectations. Method: We conducted a cross-sectional survey with 100 developers across five software-driven companies. The survey captured estimates of current review time and reviewed artifacts, as well as anticipated changes over a five-year horizon. Open-ended questions invited reflections on the future of code review. Quantitative responses were analyzed descriptively, and open-ended responses were independently coded by multiple researchers using thematic analysis to identify recurring patterns in participant responses. Results: Practitioners expect code review to remain essential, anticipating stable or increased time investment and a broader range of reviewed artifacts over the next five years. In open-ended responses, many participants explicitly referenced AI and large language models (LLMs), describing increasing automation in both code authoring and reviewing, including scenarios in which automated systems operate in both roles. Conclusion: Our analysis suggests emerging tensions concerning understanding, accountability, and trust in automation-mediated code review. These tensions provide early empirical signals of socio-technical challenges and position code review as a concrete setting for examining the implications of LLM integration in collaborative software engineering.
A Replication Study on Measuring the Growth of Open SourceMichael Dorner, Maximilian Capraro, Ann Barcomb et al.
Context: Over the last decades, open-source software has pervaded the software industry and has become one of the key pillars in software engineering. The incomparable growth of open source reflected that pervasion: Prior work described open source as a whole to be growing linearly, polynomially, or even exponentially. Objective: In this study, we explore the long-term growth of open source and corroborating previous findings by replicating previous studies on measuring the growth of open source projects. Method: We replicate four existing measurements on the growth of open source on a sample of 172,833 open-source projects using Open Hub as the measurement system: We analyzed lines of code, commits, new projects, and the number of open-source contributors over the last 30 years in the known open-source universe. Results: We found growth of open source to be exhausted: After an initial exponential growth, all measurements show a monotonic downwards trend since its peak in 2013. None of the existing growth models could stand the test of time. Conclusion: Our results raise more questions on the growth of open source and the representativeness of Open Hub as a proxy for describing open source. We discuss multiple interpretations for our observations and encourage further research using alternative data sets.
Only Time Will Tell: Modelling Information Diffusion in Code Review with Time-Varying HypergraphsMichael Dorner, Darja Šmite, Daniel Mendez et al.
Background: Modern code review is expected to facilitate knowledge sharing: All relevant information, the collective expertise, and meta-information around the code change and its context become evident, transparent, and explicit in the corresponding code review discussion. The discussion participants can leverage this information in the following code reviews; the information diffuses through the communication network that emerges from code review. Traditional time-aggregated graphs fall short in rendering information diffusion as those models ignore the temporal order of the information exchange: Information can only be passed on if it is available in the first place. Aim: This manuscript presents a novel model based on time-varying hypergraphs for rendering information diffusion that overcomes the inherent limitations of traditional, time-aggregated graph-based models. Method: In an in-silico experiment, we simulate an information diffusion within the internal code review at Microsoft and show the empirical impact of time on a key characteristic of information diffusion: the number of reachable participants. Results: Time-aggregation significantly overestimates the paths of information diffusion available in communication networks and, thus, is neither precise nor accurate for modelling and measuring the spread of information within communication networks that emerge from code review. Conclusion: Our model overcomes the inherent limitations of traditional, static or time-aggregated, graph-based communication models and sheds the first light on information diffusion through code review. We believe that our model can serve as a foundation for understanding, measuring, managing, and improving knowledge sharing in code review in particular and information diffusion in software engineering in general.