Whether you're a certified techie, or your IT knowledge extends little beyond the PC on-off switch, implementing new technology remains one of the more vital decisions facing CPA firms.But depending on whom you ask, CPAs are either dragging their heels in adopting beneficial business technology, or they are embracing the newest tools for their trade.

J. Carlton Collins, CPA and president of Atlanta-based accounting software consulting company Accounting Software Adviser, for example, considers the average CPA a "laggard" when it comes to adopting technology.

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