Lessons for Testing From Financial Accounting

2008 Conference of the Association for Software Testing

 2008 Conference of the Association for Software Testing (CAST)

As different and the fields of accounting and software testing seem, there are valuable lessons to be learned about software testing from financial accounting. This paper posits several processes, rules, and measures from financial accounting and casts them in relation to testing.  The lessons help us understand the value of processes (sometimes), keeping measurements simple, test strategies, documentation, and more. Some examples of financial rules that relate to testing are:

  • Accounting Tenents are based on Assumptions, Principles, and Guidelines
  • All accounting is based on monetary units (dollars)
  • Accounting is done based on Generally Accepted Accounting Principles (GAAP)
  • The profession is self-regulated by the Financial Accounting Standards Board (FASB)
  • GAAP may be modified to fit different industries

Presented at 2008 CAST

Papers/Financial.PDF  Floppy  Slides/Financial.PDF