Interviews performed in putting together Bob Scott's Insights Top 100 VARs over the last few weeks produced one solid conclusion: CPA firms are increasingly a factor in the VAR market. More firms are moving into technology consulting and those that have been here a while are getting stronger. A buffet line exchange with Steve Ems, principal and national business applications leader at RSM (formerly McGladrey), at NetSuite’s SuiteWorld conference this week supported that theme.

The increasing divergence of the activities conducted by what were once uniformly called Value-Added Resellers calls into questions just what are we ranking in a Top 100 VAR list. Some resellers add hosting to their array of services; others, such as Linda Rose who sold Rose Business Solutions to concentrate on RoseASP have moved to hosting completely. Then, there are the many who have created their own products on top of a financial software package. A notable one is Copley Consulting Group, an Infor reseller that has moved to become a medical device specialist under its owner Robert Lane.

Random Thoughts is on break this week. That stems from the impact of flying from New Orleans after attending Avalara's Crush 2016 conference to San Jose, Calif., for NetSuite SuiteWorld, coupled with the impact of spending most of the day sleeping in a New Orleans hotel room following an unfortunate run-in with something microscopic that was probably hiding in one of these delicious Cajun dishes. As they say in the Big Easy "Laissez les bons temps Rolaids!"