content: I tend to agree.  Often the people writing the checks are not the ones writing the code.  I'm not one to understate the importance of good financial accounting.  But you cannot allow accounting considerations drive the technological evolution of your business. And let's face it, the reason the mainframe continues to chug along is because it looks good on the books.  Not because there aren't better, or at least comparable, modern solutions. EDIT:  Someone actually bothered to downvote this comment.  That's hilarious.  I thought I was off Reddit.