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The technical debt is a well-known concept that was invented by Ward Cunningham in 1992. Since then, it has been discussed and developed numerous times in blogs and articles. Here is an extract of this article that gives a synthetic view of the metaphor:

In this metaphor, doing things the quick and dirty way sets us up with a technical debt, which is similar to a financial debt. Like a financial debt, the technical debt incurs interest payments, which come in the form of the extra effort that we have to do in future development because of the quick and dirty design choice. We can choose to continue paying the interest, or we can pay down the principal by refactoring the quick and dirty design into the better design. Although it costs to pay down the principal, we gain by reduced interest payments in the future.

This metaphor is always focused on source code... but, what about project management? what about the debt introduced in the project because of JIRA bad practices?

This plugin brings the debt metaphor to JIRA project management.