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On March 20, 2026, the Journal of Operations Management published a longitudinal study on "Value--Stream Project Accounting" (VSPA), a methodology that integrates project management with real--time financial performance. VSPA replaces traditional "Cost--Center" tracking with "Value--Contribution Mapping," enabling project managers to quantify the direct impact of every sprint on the organization's "Economic Value Added" (EVA).

Key findings from the research include:

This approach shifts the project manager's role from "Budget Adherence" to "Value Maximization," providing a transparent link between tactical execution and corporate financial health.