The Build vs. Buy Debate, GenAI and Section 174 | Kelly Vaughn

Dev Interrupted

On this week’s episode, our hosts Dan Lines and Conor Bronsdon are joined by long-time friend of the show, industry expert, and Director of Engineering at Spot AI, Kelly Vaughn. Together they tackle a range of topics, including how tax laws are impacting engineering teams, the evolving role of AI in software development, and the great build vs. buy debate.
The conversation starts with Kelly and Dan’s takes on Section 174, which poses a looming threat to US tech companies. From there, they pivot to GenAI to discuss how you can measure its impact, leadership’s role in the process, and the importance of navigating this implementation wisely. They conclude by talking about Kelly’s recent article on the debate of building software in-house vs. buying third-party solutions, and why the answer isn’t black or white.
Episode Highlights

• 01:35 Section 174's impact on US tech companies
• 08:01 Why intention matters for remote vs. in-person work
• 12:46 Kelly and Dan’s take on what’s causing layoffs in tech
• 18:21 What should leaders be doing to encourage Gen AI tool knowledge?
• 24:28 How are we tracking the impact of Gen AI?
• 31:50 How should organizations set up standardization?
• 33:55 The great build vs. buy debate
• 39:47 How the engineering leaders’ role has changed in recent years

Show Notes:

• Lesson in Engineering Leadership | Kelly Vaughn | Substack
• Measuring Impact: GenAI Code | LinearB
• Foundation (Chronological Order) Series by Isaac Asimov
• Watch Foundation - Apple TV+

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