Unless you are producing libraries or frameworks, management don't care about internals of software. It's an engineers' problem next time they ask for a modification. Management care about having their problems solved. That's why relations between management and engineers are so notoriously dysfunctional: engineers want to produce art, while management wants to sell stuff to customers.
A manager inspecting a code? Really? A manager congratulating with engineers for releasing a half-working software while going off budget? Seriously? Managers hate engineers as much an normal people hate lawyers: they make everything sound way too complicated to squeeze more comfort zone to roam into.
Lone cowboy programmers that can conjure working stuff in a minimum time are praised by management, and insulted by colleagues.
And, since this parable was probably written by a disgruntled, good scholar engineer, I think this whole story is a little biased...