• DocumentCode
    1324861
  • Title

    Technical Debt: Where Are the Shareholders´ Interests?

  • Author

    Conroy, Patrick

  • Author_Institution
    University of British Columbia
  • Volume
    29
  • Issue
    6
  • fYear
    2012
  • Firstpage
    88
  • Lastpage
    88
  • 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.
  • Keywords
    DP industry; software process improvement; accounting; ethical governance requirement; financial benefit; legal governance requirement; software engineering; technical debt; Ethics; Finance; Investments; Law; governance; shareholder value; technical debt;
  • fLanguage
    English
  • Journal_Title
    Software, IEEE
  • Publisher
    ieee
  • ISSN
    0740-7459
  • Type

    jour

  • DOI
    10.1109/MS.2012.166
  • Filename
    6336729