>This gives me something to think about, however, in my experience (I work
>for an accountanting firm), the accountants to a lot of data manipulation,
>and correcting/editing of the client data.

In which case, the file in a "trasnportable" file scenario (to use your
terms) would be out of editing action by all others until the accountant had
finished his "correcting/editing". Then you would have to give the file back
to the client.. No? Doesn't sound a good recipe for client satisfaction with
the system.

Alan