the.world.is.flat-第3节
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a whole new era： Globalization 3。0。 Globalization 3。0 is shrinking the world from
a size small to a size tiny and flattening the playing field at the same time。 And
while the dynamic force in Globalization 1。0 was countries globalizing and thedynamic
force in Globalization 2。0 was companies globalizing； the dynamic force in
Globalization 3。0…the thing that gives it its unique character…is the newfound power
for individuals to collaborate and compete globally。 And the lever that is enabling
individuals and groups to go global so easily and so seamlessly is not horsepower；
and not hardware； but software… all sorts of new applications…in conjunction with
the creation of a global fiber…optic network that has made us all next…door neighbors。
Individuals must； and can； now ask； Where do I fit into the global competition and
opportunities of the day； and how can I； on my own； collaborate with others globally？
But Globalization 3。0 not only differs from the previous eras in how it is shrinking
and flattening the world and in how it is empowering indi
viduals。 It is different in that Globalization 1。0 and 2。0 were driven primarily by
European and American individuals and businesses。 Even though China actually had the
biggest economy in the world in the eighteenth century； it was Western countries；
companies； and explorers who were doing most of the globalizing and shaping of the
system。 But going forward； this will be less and less true。 Because it is flattening
and shrinking the world； Globalization 3。0 is going to be more and more driven not
only by individuals but also by a much more diverse …non…Western； non…white…group
of individuals。 Individuals from every corner of the flat world are being empowered。
Globalization 3。0 makes it possible for so many more people to plug and play； and
you are going to see every color of the human rainbow take part。
（While this empowerment of individuals to act globally is the most important new
feature of Globalization 3。0； companies…large and small…have been newly empowered
in this era as well。 I discuss both in detail later in the book。）
Needless to say； I had only the vaguest appreciation of all this as I left Nandan's
office that day in Bangalore。 But as I sat contemplating these changes on the balcony
of my hotel room that evening； I did know one thing： I wanted to drop everything and
write a book that would enable me to understand how this flattening process happened
and what its implications might be for countries； companies； and individuals。 So I
picked up the phone and called my wife； Ann； and told her； 〃I am going to write a
book calledThe World Is Flat。〃 She was both amused and curious…well； maybe more amused
than curious！ Eventually； I was able to bring her around； and I hope I will be able
to do the same with you； dear reader。 Let me start by taking you back to the beginning
of myjourney to India； and other points east； and share with you some of the encounters
that led me to conclude the world was no longer round…but flat。
Jaithirth 〃Jerry〃 Rao was one of the first people I met in Bangalore…
and I hadn't been with him for more than a few minutes at the Leela
Palace hotel before he told me that he could handle my tax returns and
any other accounting needs I had…from Bangalore。 No thanks； I de12
murred； I already have an accountant in Chicago。 Jerry just smiled。 He was too polite
to say it…that he may already be my accountant； or rather my accountant's accountant；
thanks to the explosion in the outsourcing of tax preparation。
〃This is happening as we speak；〃 said Rao； a native of Mumbai； formerly Bombay； whose
Indian firm； MphasiS； has a team of Indian accountants able to do outsourced
accounting work from any state in America and the federal government。 〃We have tied
up with several small and medium…sized CPA firms in America。〃
〃You mean like my accountant？〃 I asked。 〃Yes； like your accountant；〃 said Rao with
a smile。 Rao's company has pioneered a work flow software program with a standardized
format that makes the outsourcing of tax returns cheap and easy。 The whole process
starts； Jerry explained； with an accountant in the United States scanning my last
year's tax returns； plus my W…2； W…4； 1099； bonuses； and stock
statements…everything…into a computer server； which is physically located in
California or Texas。 〃Now your accountant； if he is going to have your taxes done
overseas； knows that you would prefer not to have your surname be known or your Social
Security number known ＇to someone outside the country＇； so he can choose to suppress
that information；〃 said Rao。 〃The accountants in India call up all the raw information
directly from the server in America ＇using a password＇； and they complete your tax
returns； with you remaining anonymous。 All the data stays in the U。S。 to comply with
privacy regulations。 。 。 We take data protection and privacy very seriously。 The
accountant in India can see the data on his screen； but he cannot take a download
of it or print it out…our program does not allow it。 The most he could do would be
to try to memorize it； if he had some ill intention。 The accountants are not allowed
to even take a paper and pen into the room when they are working on the returns。〃
I was intrigued at just how advanced this form of service outsourcing had become。
〃We are doing several thousand returns；〃 said Rao。 What's more； 〃Your CPA in America
need not even be in their office。 They can be sitting on a beach in California and
e…mail us and say； 'Jerrv》 you are really good at doing New York State returns； so
you do Tom's returns。 And Sonia； you and your team in Delhi do the Washington and
Florida
13
returns。' Sonia； by the way； is working out of her house in India； with no overhead
＇for the company to pay＇。 'And these others； they are really complicated； so I will
do them myself。〃
In 2003； some 25；000 U。S。 tax returns were done in India。 In 2004； the number was
100；000。 In 2005； it is expected to be 400；000。 In a decade； you will assume that
your accountant has outsourced the basic preparation of your tax returns…if not more。
〃How did you get into this？〃 I asked Rao。
〃My friend Jeroen Tas； a Dutchman； and I were both working in California for
Citigroup；〃 Rao explained。 〃I was his boss and we were coming back from New York one
day together on a flight and I said that I was planning to quit and he said； 'So am
I。' We both said； 'Why don't we start our own business？' So in 1997…98； we put together
a business plan to provide high…end Internet solutions for big companies。 。 。 Two
years ago； though； I went to a technology convention in Las Vegas and was approached
by some medium…size ＇American＇ accounting firms； and they said they could not afford
to set up big tax outsourcing operations to India； but the big guys could； and ＇the
medium guys＇ wanted to get ahead of them。 So we developed a software product called
VTR… Virtual Tax Room…to enable these medium…size accounting firms to easily
outsource tax returns。〃
These midsize firms 〃are getting a more level playing field； which they were denied
before；〃 said Jerry。 〃Suddenly they can get access to the same advantages of scale
that the bigger guys always had。〃
Is the message to Americans； 〃Mama； don't let your kids grow up to be accountants〃？
I asked。
Not really； said Rao。 〃What we have done is taken the grunt work。 You know what is
needed to prepare a tax return？ Very little creative work。 This is what will move
overseas。〃
〃What will stay in America？〃 I asked。
〃The accountant who wants to stay in business in America will be the one who focuses
on designing creative complex strategies； like tax avoidance or tax sheltering；
managing customer relationships；〃 he said。 〃He or she will say to his clients； 'I
am getting the grunt work done efficiently far away。 Now let's talk about how we manage
your estate and what you are
going to do about your kids。 Do you want to leave some money in your trusts？' It means
having the quality…time discussions with clients rather than running around like
chickens with their heads cut off from February to April； and often filing for
extensions into August； because they have not had the quality time with clients。〃
Judging from an essay inthe journal Accounting Today （June 7； 2004）； this does； indeed；
seem to be the future。 L。 Gary Boomer； a CPA and CEO of Boomer Consulting in Manhattan；
Kansas； wrote； 〃This past ＇tax＇ season produced over 100；000 ＇outsourced＇ returns
and has now expanded beyond individual returns to trusts； partnerships and
corporations 。 。 。 The primary reason that the industry has been able to scale up
as rapidly as it has over the past three years is due to the investment that these
＇foreign…based＇ companies have made in systems； processes and training。〃 There are
about seventy thousand accounting grads in India each year； he added； many of whom
go to work for local Indian firms starting at 100 a month。 With the help of high…speed
communications； stringent training； and standardized forms； these young Indians can
fairly rapidly be converted into basic
