Challenge introduced to the human resource department is because of how there is a lack of strong resources to keep up with the changes. For existing skilled account personnel who are able to keep up with the changes, the challenge is of a different form. These people are challenges because they would have to deal with most of the information systems associated accounting processes on their own. Senior management would be retained in their positions not on account of their information management skills, but because of their seniority and they would be constrained to rely on junior level accounting personnel in order to manage accounting tasks using information technology.
Due to the rapid changes in technology, computerized accounting system over time has become obsolete. Functionality of an older system software update is limited in comparison. Operation or spend money to upgrade to a different version or system which means that the accounting personnel either continue to use less functional system. If the accounting personnel switch to a new accounting system, the previous system of data transfer from the old sometimes very complicated.
So the management at this point is forced to either continually work using their existing systems even at the context of a loss of productivity or move on to newer systems at the risk of having personnel not well trained in it. Without training as researchers argue, a software program would still be constrain or bottleneck on productivity. A software program will require its knowledge to be used extensively by users.