Date of Award
2024
Degree Type
Dissertation
Degree Name
Doctor of Business Administration (DBA)
Department
Business Administration
First Advisor
Sean Rogers
Abstract
Technical Debt or Tech Debt (TD) was coined over three decades ago as a concept that impedes a firm’s operations. In the years since then, firms’ operations have evolved through Industry 4.0 technologies, digital transformations, and even a global pandemic. In the wake of these factors, newer TD types and tools have emerged. However, management inertia persists with TD management (TDM). As a result, there have been several costly TD failures in firms that have affected firm profitability. Firm shareholders usually find out after an issue has occurred, mainly because there is little to no disclosure of TDM activities in financial reports such as 10K or Proxy Statements. TD is a prevalent issue and should be viewed and discussed holistically to maximize firm operations. This study attempts to understand how TDM is disclosed in financial reports and the influence of leaders in a firm that affects TDM disclosure. The study was conducted using an explanatory sequential mixed method with a case study in a Property and Casualty (P&C) firm. The quantitative phase of the study found a positive correlation between a firm’s TDM expenses and its Return on Assets (ROA). Using Reflexive Thematic Analysis in the qualitative phase, the study found that Institutional Theory explains the actions of leaders in a firm regarding TD and TDM disclosure. A contribution to practitioners is a flexible and scalable TDM framework that is industry-agnostic.
Recommended Citation
Ijomah, Peter, "MANAGING & DISCLOSING TECHNICAL DEBT IN FIRMS: A CASE OF THE P&C INDUSTRY" (2024). Open Access Dissertations. Paper 1685.
https://digitalcommons.uri.edu/oa_diss/1685
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