As described in the Scrum Guide, the SM is accountable for establishing Scrum. They do this by helping everyone understand Scrum theory and practice, both within the Scrum Team and the organization.
SMs are accountable for helping their teams succeed by offering them assistance in groups or one-on-one. They facilitate events, give guidance or help people come to conclusions on their own. The SM is accountable for the Scrum Team’s effectiveness as they help the Scrum Team to improve how they work together to create value on an ongoing basis.
The SM helps the Scrum Team:
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Focus on creating high-value Increments that meet the Definition of Done
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Influence the removal of impediments to the Scrum Team’s progress
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Ensure that all Scrum events take place and are positive, productive, and kept within the timebox.
The SM helps the Product Owner:
The SM supports the Organization:
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By Leading, training and coaching them in their Scrum adoption
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By helping employees and stakeholders understand and instill empirical approaches.