February 2026

Vibe Coding Revolution: Why CFOs Are Building Not Buying

By: Bryan Reynolds | 06 February, 2026

Strategic leaders embracing the next era of enterprise software: asset creation over subscription.

This Strategic CFO research report argues that rising SaaS inflation and plunging AI-driven software production costs have reversed the traditional build-vs-buy calculus, making AI-augmented custom development an asset-first strategy; Baytech prescribes a governed, phased “Engineered AI Development” approach (Clean Code Protocol, Traffic Light governance, phased delivery) to capture cost savings, secure data sovereignty, and convert software into balance-sheet value.

Agentic Engineering: Boost Speed & Safeguard Long-Term Value

By: Bryan Reynolds | 04 February, 2026

Modern professionals collaborating in an agentic engineering environment—velocity and governance harmonized.

This report contrasts the rapid but fragile "Vibe Coding" workflow that emerged in 2025 with Baytech's disciplined "Agentic Engineering" approach, arguing that Agentic workflows capture ~80% of Vibe speed while preventing crippling technical debt, security exposures, and revenue risk through governance, context engineering, and specialized AI agent orchestration.

The Vibe Coding Trap: Why Cheap AI Code Costs a Fortune

By: Bryan Reynolds | 02 February, 2026

A modern office scene reflecting the intersection of human leadership and AI-driven software creation.

This article warns CFOs that 'Vibe Coding'—AI-generated software created from natural-language prompts—creates a CapEx mirage: low upfront costs that mask rising OpEx, comprehension debt, security and IP risk, and potential asset impairment, and it prescribes governance, KPIs, and a human-in-the-loop strategy to capture AI efficiency without sacrificing long-term value.