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Technical Debt: Where Are the Shareholders' Interests?
Nov.-Dec. 2012 (vol. 29 no. 6)
pp. 88
Patrick Conroy, University of British Columbia
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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