Software development using Kanban principles has not focused on Effort Tracking (though there hasn’t been a strong position against the same). At Digité, we were practitioners of Iterative Software Development. As part of this process, we emphasized on Daily Effort Tracking (time filing) for several reasons: A) Since we have geographically distributed teams, it helped us get a sense of what happened without chasing individual team members or asking people to send an email with their update. B) A lot of effort based metrics could be accurately computed and relied upon (especially if you have come from the ISO/CMMI world!).