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In all areas of professional work, there is are a lot of different factors that influence productivity. Especially in knowledge work, where we do not have easily and clearly measurable work products, it is difficult to capture these factors. Software development is a type of knowledge work that comes with even more specific difficulties, as software developers deal nowadays with incredibly large and complex systems.
Wagner, S., & Murphy-Hill, E. (2019). Factors That Influence Productivity: A Checklist. In Rethinking Productivity in Software Engineering (pp. 69–84). Apress. https://doi.org/10.1007/978-1-4842-4221-6_8