The most popular Functional Size Measurement methods adopt a concept of “functionality” that is based mainly on the data involved in functions and data movements. Functional size measures are often used as a basis for estimating the effort required for software development. However, Functional Size Measurement does not take directly into consideration the amount of data processing involved in a process, even though it is well-known that development effort does depend on the amount of data processing code to be written. Thus, it is interesting to investigate to what extent the most popular functional size measures represent the data processing features of requirements and, consequently, the amount of data processing code to be written. To ...