Note: This article is not about a dystopian science fiction film.
For most of accounting history the only difference between large firms and small firms was the size. Whether the ranks included 10 accountants or 1,000 accountants, all firms largely carried out the same tasks using the same tools and methods.
But as with most established ways of doing things, accounting is undergoing a period of disruption. New technologies ranging from blockchain, to big data, to machine learning are radically transforming the way accounting firms conduct business. And as a result, the very largest firms are "diverging" from all the rest.