Increment Clarification - Scrum Guide 2020
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1) The scrum team turns a selection of work into an increment of value during a sprint
2) The entire scrum team is accountable for creating a valuable , useful increment every sprint
3) The developers are he people in scrum team that are committed to creating any aspect of usable increment each sprint
4) No one else tells Developers how to turn Product Backlog items into increments of value
Hence,
Who creates the increment ? Developers
Who is responsible or accountable for creation of increment ? -> Scrum Team
Correct me if I am wrong
I think you're mostly right.
I'd agree that Developers create the Increment.
However, the Scrum Team is "accountable for creating a valuable, useful Increment every Sprint". If you break that down, you can say that the Product Owner is accountable for the value by crafting a Product Goal, ordering the Product Backlog, and negotiating a Sprint Goal and Product Backlog Items selected for the Sprint with the Developers. The Developers actually create the useful or usable Increment at least once per Sprint. And then you have the Scrum Master who helps the team remove Impediments that may prevent or delay them from creating the valuable, useful Increment.
I like it, Animesh. Good summary!
I would like to add the product owner determines what the vision and value are. The increment fulfills the value - one would hope.
One thing to also keep in mind, the sprint goal is the reason for the sprint, the sprint backlog is the plan to get there. The increment is the realization of that value.