Abstract
Quality Accounting is a software quality management method originated by NEC Corporation. The Quality Accounting uses a threshold management of defect count. The key techniques of Quality Accounting include the following: (1) Manage defects based on upper quality accounting from two viewpoints, defect injection phase and defect detection phase, (2) Exit decision-making in testing using three criteria, defect trend assessment, 1+n procedure with defect root cause analysis, and defect convergence determination. The practice of Quality Accounting and its effects are described in this paper. Considering the reasons of the effects, we show that the Quality Accounting can realize high quality software development.
