Bean counters, among other departments, are distant from the technology powering their business. They only see tech as a cost sink and don't understand or care about the implications of their decisions.

Actually you can scale that out to more than just the finance departments. Another example is in large orgs, tech teams don't meet customers and don't understand real world usage and subsequently don't care or put thoughts into the implications of their actions.

Inefficiencies of scale? Would that be the term for it