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If there's an eye opener in what is taking place in technology tools, it was a comment from a questioner at Intuit's annual meeting. The gentleman said that students at the Stanford Medical School are issued Apple iPads. "That's their book," he commented. And perhaps you should add the comment from Intuit CEO Brad Smith who said when younger technology users asked if they can type 60 words per minute, they say, "of course." Technology change doesn't mean merely that workers use different tools. It means that the skills they need shift. For many computer users, typing has been essential. There has been a generation, now diminishing as a percent of the work force as it ages, that thought typing is secretarial work. But for a long time, not being able to type is about as valid as not being able to read. This is an essential business skill.

Now, I've never been someone who thought that accountants are technology laggards. To the contrary, I think they have leapt to technology that they see as providing a return on their business - Internet-based tax research and multiple monitors - come to mind.

There are reports of business people in significant numbers dropping Blackberrys in favor of iPhones and tax and accounting vendors are moving quickly into the market with products for the iPhone and iPad.

But change still requires adjustments. One of these days, there will be enough Apple products that it's worth the while of those who write malicious code to do more in this environment. We still need to know how this stuff fits in an office environment of mixed computing devices.

And we still need to understand how to utilize and manage mobile products that are always connected in the best way possible to run profitable businesses.

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