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Not enough - less offshoring to provide more basic foundational work for starters, and evaluation matrix needs to be improved. Billable hours, utilization etc. are lacking of agility in the ever-fast-revolving society for our industry, there are only 24 hours a day for everyone, on shore & off shore.
Rising Star
You can’t have higher pay in US while India is there with its vast supply of accountants. Specially with PE companies taking in accounting firms, the emphasis on margins would push towards more outsourcing.