The idea that accountants are early adopters of technology isn't all that surprising, despite claims over the years that they are laggards. Both statements, of course, need a bit of explanation, because the issue is more complicated that either sweeping generality.

Still, the statement by Nancy McKinstry, chief executive of Wolters Kluwer, that tax and accounting professionals have adopted the company's technology more quickly than other customer segments, comes from someone who has the numbers to justify the conclusion. After all, her company is the parent of CCH.

I've always felt that the one caveat is that accountants buy technology when they see the potential for very quick payback. They aren't the kinds of business people who purchase the latest and greatest simply because it's new. They don't do it for the love of technology, which is a trap that's easy to fall into.

Accountants led the charge in adopting CDs because of CD-ROM-based tax research and then leaped to Internet-based research when that was available. The use of multiple monitors swept through the profession before many of us realized the change had been accomplished. They did not, however, move to Windows more quickly than other groups because they didn't see the compelling benefit; in fact, some preparers felt Windows slowed down the tax preparation process.

Where the adoption of technology often comes up short, however, is in process, or the widely used phrase workflow. The secret to profitability for many businesses is to establish repeatable processes. And while it's nice to realize the savings of a multi-monitor system, it's even better to fine tune the whole system to make sure that technological and non-technological resources are being used to their greatest benefit.

And in these days, that's the difference between doing OK and having a competitive edge.