E, I, C, and S:

1) They viewed the money spent on the process to automation as capital expenditure.

2) A financial feasibility study must be performed to ensure that costs do not exceed the benefits.

I, S and C:

They agreed that “the software is an investment as any fixed asset that you invest in the business”.

C, 2I and E:

“Although we most likely are saving money when we use accounting software, we have to see the costs that are also associated with this, such as the cost of the person who will be operating it”

“It is expected that costs of new competent accountants to be higher since they are highly skilled”

“More costs including maintenance, depreciation,, accessories, update and security software.”