Self-Management: The Developers have autonomy over how they achieve the Sprint Goal. The Sprint Backlog reflects their plan for turning Product Backlog items into a valuable Increment.
Accountability: The Developers are held accountable for delivering the Sprint Goal, and thus own the detailed plan within the Sprint Backlog.
Scrum Guide: The Scrum Guide explicitly states, "The Sprint Backlog is a plan by and for the Developers"
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