Issue No. 06 - Nov.-Dec. (2012 vol. 29)
DOI Bookmark: http://doi.ieeecomputersociety.org/10.1109/MS.2012.166
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.
Investments, Finance, Law, Ethics, governance, technical debt, shareholder value
P. Conroy, "Technical Debt: Where Are the Shareholders' Interests?," in IEEE Software, vol. 29, no. , pp. 88, 2012.