Backward compatibility is an important consideration for software users who are using an accounting program to facilitate their tax preparation and who want to use a newer version that has greater capacity. therefore, many software manufacturers engage in

Generational change

Explanation: Generation change in software and computer field is referred as the change in the technological factors of the software and producing new version .The creation of software from the same stage of software with changes in technology and improved functions.

Example- Generation of computer (First generation[vacuum tubes], second generation [transistors],etc.)

The situation mentioned in the question is describes that generational change is favored by the manufactures of the software. The changes required in the software for accounting is more capacity which will be brought in the new generation of software.

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