the.world.is.flat-第4章
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100；000。 In 2005； it is expected to be 400；000。 In a decade； you will assume that
your accountant has outsourced the basic preparation of your tax returns…if not more。
〃How did you get into this？〃 I asked Rao。
〃My friend Jeroen Tas； a Dutchman； and I were both working in California for
Citigroup；〃 Rao explained。 〃I was his boss and we were coming back from New York one
day together on a flight and I said that I was planning to quit and he said； 'So am
I。' We both said； 'Why don't we start our own business？' So in 1997…98； we put together
a business plan to provide high…end Internet solutions for big companies。 。 。 Two
years ago； though； I went to a technology convention in Las Vegas and was approached
by some medium…size ＇American＇ accounting firms； and they said they could not afford
to set up big tax outsourcing operations to India； but the big guys could； and ＇the
medium guys＇ wanted to get ahead of them。 So we developed a software product called
VTR… Virtual Tax Room…to enable these medium…size accounting firms to easily
outsource tax returns。〃
These midsize firms 〃are getting a more level playing field； which they were denied
before；〃 said Jerry。 〃Suddenly they can get access to the same advantages of scale
that the bigger guys always had。〃
Is the message to Americans； 〃Mama； don't let your kids grow up to be accountants〃？
I asked。
Not really； said Rao。 〃What we have done is taken the grunt work。 You know what is
needed to prepare a tax return？ Very little creative work。 This is what will move
overseas。〃
〃What will stay in America？〃 I asked。
〃The accountant who wants to stay in business in America will be the one who focuses
on designing creative complex strategies； like tax avoidance or tax sheltering；
managing customer relationships；〃 he said。 〃He or she will say to his clients； 'I
am getting the grunt work done efficiently far away。 Now let's talk about how we manage
your estate and what you are
going to do about your kids。 Do you want to leave some money in your trusts？' It means
having the quality…time discussions with clients rather than running around like
chickens with their heads cut off from February to April； and often filing for
extensions into August； because they have not had the quality time with clients。〃
Judging from an essay inthe journal Accounting Today （June 7； 2004）； this does； indeed；
seem to be the future。 L。 Gary Boomer； a CPA and CEO of Boomer Consulting in Manhattan；
Kansas； wrote； 〃This past ＇tax＇ season produced over 100；000 ＇outsourced＇ returns
and has now expanded beyond individual returns to trusts； partnerships and
corporations 。 。 。 The primary reason that the industry has been able to scale up
as rapidly as it has over the past three years is due to the investment that these
＇foreign…based＇ companies have made in systems； processes and training。〃 There are
about seventy thousand accounting grads in India each year； he added； many of whom
go to work for local Indian firms starting at 100 a month。 With the help of high…speed
communications； stringent training； and standardized forms； these young Indians can
fairly rapidly be converted into basic Western accountants at a fraction of the cost。
Some of the Indian accounting firms even go about marketing themselves to American
firms through teleconferencing and skip the travel。 Concluded Boomer； 〃The accounting
profession is currently in transformation。 Those who get caught in the past and resist
change will be forced deeper into commoditization。 Those who can create value through
leadership； relationships and creativity will transform the industry； as well as
strengthen relationships with their existing clients。〃
What you're telling me； I said to Rao； is that no matter what your profession…doctor；
lawyer； architect； accountant…if you are an American； you better be good at the
touchy…feely service stuff； because anything that can be digitized can be outsourced
to either the smartest or the cheapest producer； or both。 Rao answered； 〃Everyone
has to focus on what exactly is their value…add。〃
But what if I am just an average accountant？ I went to a state university。 I had a
B＋ average。 Eventually I got my CPA。 I work in a big accounting firm； doing a lot
of standard work。 I rarely meet with clients。
They keep me in the back。 But it is a decent living and the firm is basically happy
with me。 What is going to happen to me in this system？
〃It is a good question；〃 said Rao。 〃We must be honest about it。 We are in the middle
of a big technological change； and when you live in a society that is at the cutting
edge of that change ＇like America＇； it is hard to predict。 It's easy to predict for
someone living in India。 In ten years we are going to be doing a lot of the stuff
that is being done in America today。 We can predict our future。 But we are behind
you。 You are defining the future。 America is always on the edge of the next creative
wave 。。。 So it is difficult to look into the eyes of that accountant and say this
is what is going to be。 We should not trivialize that。 We must deal with it and talk
about it honestly 。。。 Any activity where wecan digitize and decompose the value chain；
and move the work around； will get moved around。 Some people will say； Yes； but you
can't serve me a steak。' True； but I can take the reservation for your table sitting
anywhere in the world； if the restaurant does not have an operator。 We can say； Yes；
Mr。 Friedman； we can give you a table by the window。' In other words； there are parts
of the whole dining…out experience that we can decompose and outsource。 If you go
back and read the basic economics textbooks； they will tell you： Goods are traded；
but services are consumed and produced in the same place。 And you cannot export a
haircut。 But we are coming close to exporting a haircut； the appointment part。 What
kind of haircut do you want？ Which barber do you want？ All those things can and will
be done by a call center far away。〃
As we ended our conversation； I asked Rao what he is up to next。 He was full of energy。
He told me he'd been talking to an Israeli company that is making some big advances
in compression technology to allow for easier； better transfers of CAT scans via the
Internet so you can quickly get a second opinion from a doctor half a world away。
A few weeks after I spoke with Rao； the following e…mail arrived from Bill Brody；
the president of Johns Hopkins University； whom I had just interviewed for this book：
Dear Tom； I am speaking at a Hopkins continuing education medical meeting for
radiologists （I used to be a radiologist） 。。。 I
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came upon a very fascinating situation that I thought might interest you。 I have just
learned that in many small and some medium…size hospitals in the US； radiologists
are outsourcing reading of CAT scans to doctors in India and Australia！！！ Most of
this evidently occurs at night （and maybe weekends） when the radiologists do not have
sufficient staffing to provide in…hospital coverage。 While some radiology groups will
use teleradiology to ship images from the hospital to their home （or to Vail or Cape
Cod； I suppose） so that they can interpret images and provide a diagnosis 24/7；
apparently the smaller hospitals are shipping CAT scan images to radiologists abroad。
The advantage is that it is daytime in Australia or India when it is nighttime here…so
after…hours coverage becomes more readily done by shipping the images across the globe。
Since CAT （and MRI） images are already in digital format and available on a network
with a standardized protocol； it is no problem to view the images anywhere in the
world 。。。 I assume that the radiologists on the other end 。 。 。 must have trained
in ＇the＇ US and acquired the appropriate licenses and credentials。 。 。 The groups
abroad that provide these after…hours readings are called 〃Nighthawks〃 by the
American radiologists that employ them。 Best； Bill
Thank goodness I'm a journalist and not an accountant or a radiologist。 There will
be no outsourcing for me…even if some of my readers wish my column could be shipped
off t
