Arkadiusz Kondas 4/28/2026

The accounting system is being built. It still will not work.

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This article examines cognitive debt in software development, particularly how AI-generated code makes prior debt invisible. It critiques two proposed solutions: Margaret-Anne Storey's Triple Debt Model (manual discipline) and Entire.io's AI-native SDLC (infrastructural approach). The author argues both assume the wrong resource is scarce, highlighting that developers are becoming slower at understanding AI-generated changes. The piece explores technical, cognitive, and intent debt, questioning the effectiveness of current prescriptions for managing cognitive debt in AI-driven development.

The accounting system is being built. It still will not work.

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