I admit those were wrong choice of words. I have sometimes worked with accountants, overworked ones too, and agree to the larger point that change in processe

I admit those were wrong choice of words. I have sometimes worked with accountants, overworked ones too, and agree to the larger point that change in processes are painful and costly. My experience has been that accounting law changes nearly every year. And, I find that instead of doing it right, most of them tend to go for the easier option - add a page. Now, this eventually means the software is heavier and cumbersome to use. So, year-over-year software is just adding to the cost of teaching a new person how to use the software while avoiding the cost of changing a process. Hence the need to write an optimized software. It seems that not many fields have a concept similar to technical debt.