Technical debt is already has similar business concept in "expensive" money - Funds that you raise from VCs while in distress on bad terms because there's no other way to do what needs to be done fast enough. Programmers paid with expensive money trying to argue that they need more time to write high quality code because 'future' will seldom win that argument.
I think this is actually a better analogy than debt (notice that equity and debt are on the same side of the ledger); just as future valuation of the company is uncertain, so may also be the business value of the quick hack. I.e. in the same way that a certain VC investment may or may not be wise, the quick hack has the same uncertainty attached.
Add to this that the business people may have a bad grasp of the true cost of the hack, and the developers little insight into the business value of it, you get the current situation.
