>I tend to encounter the latter in smaller companies that have revenue pipelines outside of tech and aren't entirely tech-oriented. These orgs also tend to tre

>I tend to encounter the latter in smaller companies that have revenue pipelines outside of tech and aren't entirely tech-oriented. These orgs also tend to treat all tech as cost centers (perhaps, correctly in their context of business). The more non-technical the manager, the more likely tech is a cost center and necessary evil, usually resulting in toxic development cultures.