Developments in information technology (IT), particularly during the 1980s, have had a fundamental impact on anyone working in the financial field at whatever level. Indeed, many of today's newer accountants will never have known a working environment in which computerization has not played a major part in their day-to-day activities. Those with longer experience have had to adjust rapidly at the risk of being cast adrift in the wake of the changes which have swept through the profession.
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