A developer never becomes solely accountable for the value of a Product Backlog item selected for the Sprint. Instead, the entire Scrum Team shares the accountability for creating value every Sprint. The Product Owner is specifically accountable for maximizing the value of the product through effective Product Backlog management and prioritization, while the Developers are accountable for creating the Sprint Backlog plan and delivering the Increment. The collective accountability ensures collaboration and shared responsibility for value delivery throughout the Sprint. This accountability structure is clarified as:
- The Product Owner manages and orders the Product Backlog to maximize value.
- Developers create the plan for the Sprint (Sprint Backlog) and work on delivering the items.
- The entire Scrum Team together is accountable for value creation every Sprint, not individual developers for individual Product Backlog items alone.
Thus, a developer does not become personally accountable for the value of an individual Product Backlog item at any specific moment like Sprint Planning. Instead, accountability is shared across the team continuously during the Sprint and through collaboration with the Product Owner.