This OECD Technical Paper reflects on the growing importance of software development as input and outcome of Research and Development (R&D) activity. It provides conceptual and practical recommendations on how to apply Frascati Manual-consistent definitions and measurement guidelines to the specificities of software, including those of machine learning projects. It calls for national authorities to review their practices concerning both the measurement of the role of software in R&D and ensuring that software development activities are accurately accounted for in overall R&D measurement, consistently with guidance in the Frascati Manual and international practice.
Implications of software development for R&D measurement
Complementary guidance to the OECD Frascati Manual 2015 edition
Report

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