This seems to assume that any endeavor in software is something entirely established from scratch. There are no patterns, experiences or reusable parts that can be relied on. A hack at it until it works methodology.

Accordingly, it seems to imply that we as developers can’t be accountable for anything but effort. It’s a sad condemnation of our industry, and at odds with any (normal) commercial undertaking that has limited resources that must be allocated among competing alternatives.

Any real manager knows the basics of calculating the best choice amongst competing alternatives by establishing projected cashflows and calculating the PV (present value) of each. But not for software - we’re too special.

(normal) - one that can sustain itself on a commercial basis, rather than just on injected capital or borrowed funds.