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Issue No.06 - Nov.-Dec. (2012 vol.29)
pp: 88
Patrick Conroy , University of British Columbia
ABSTRACT
Technical debt is more than a metaphor: applying finance and accounting practices typical of other business obligations to technical debt can, in addition to meeting ethical and legal governance requirements, generate real, sustained financial benefits.
INDEX TERMS
Investments, Finance, Law, Ethics, governance, technical debt, shareholder value
CITATION
Patrick Conroy, "Technical Debt: Where Are the Shareholders' Interests?", IEEE Software, vol.29, no. 6, pp. 88, Nov.-Dec. 2012, doi:10.1109/MS.2012.166
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