Microsoft Corp. is making yet another attempt to tempt small business to join what some regard as the Borg community with Small Business Accounting (SBA), due for rollout in September 2005. Consumers will be able to purchase this package as a stand-alone or as part of MS Office Suite, which currently includes updated versions of Outlook and Business Contact Manager 2003. As many as five can use the new accounting software concurrently, with such additional goodies as dashboard options, an advanced audit trail, and a forecasting tool. Microsoft executives claim to have expended considerable skull-sweat in making SBA easy to use as well as versatile, although the software does not support simultaneous multiple functions such as journal entry and tax preparation. Industry observers note the early 1990s attempt of Microsoft Profit, long since shelved, could have taught the company some much-needed strategy and development lessons. Microsoft has leveraged the acquisition of Axapta, Great Plains, and Navision in creating SBA, and it seems clear Microsoft's latest attempt to garner some of this market share should heat up previously stagnant competition. Intuit and Best Software executives admit the need to take Microsoft seriously, but that's fairly standard operating procedure for many firms. Key to SBA success are market visibility, integration with Office applications, and sustained commitment.