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Software startups are typically under extreme pressure to get to market quickly with limited resources and high uncertainty. This pressure and uncertainty is likely to cause startups to accumulate technical debt as they make decisions that are more focused on the short-term than the long-term health of the codebase. However, most research on technical debt has been focused on more mature software teams, who may have less pressure and, therefore, reason about technical debt very differently than software startups. In this study, we seek to understand the organizational factors that lead to and the benefits and challenges associated with the intentional accumulation of technical debt in software startups. We interviewed 16 professionals involved in seven different software startups. We find that the startup phase, the experience of the developers, software knowledge of the founders, and level of employee growth are some of the organizational factors that influence the intentional accumulation of technical debt. In addition, we find the software startups are typically driven to achieve a "good enough level," and this guides the amount of technical debt that they intentionally accumulate to balance the benefits of speed to market and reduced resources with the challenges of later addressing technical debt.

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Software companies need to deliver customer value continuously, both from a shortand long-term perspective. However, software development can be impeded by technical debt (TD). Although significant theoretical work has been undertaken to describe the negative effects of TD, little empirical evidence exists on how much wasted time and additional activities TD causes. The study aims to explore the consequences of TD in terms of wastage of development time. This study investigates on which activities this wasted time is spent and whether different TD types impact the wasted time differently. This study reports the results of a longitudinal study surveying 43 developers and including16 interviews followed by validation by an additional study using a different and independent dataset and focused on replicating the findings addressing the findings. The analysis of the reported wasted time revealed that developers waste, on average, 23% of their time due to TD and that developers are frequently forced to introduce new TD. The most common activity on which additional time is spent is performing additional testing.The study provides evidence that TD hinders developers by causing an excessive waste of working time, where the wasted time negatively affects productivity.

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