Influence is ephemeral — it waxes and wanes. Some people are briefly influential, riding the wave of a particular trend, while even those who wield influence over the decades will find that the depth of that influence varies significantly from year to year. This year's list of the Top 100 Most Influential People in Accounting reflects that truth in a number of different ways. To start, one of the key emerging trends in the field revolves around the role of technology in transforming the profession — and that trend has both made newly arrived vendors and thought leaders influential, but also renewed and deepend the influence of those who have been focused on tech for years.
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