The one thing that is consistent about Macdonald's charge at the companies post-Sage is that he is building a small channel and that  underscores the difference between those and the Sage and Microsoft reseller bases which were products of the late 1980s and the 1990s. Intacct has addressed multiple channels in a somewhat erratic strategy and has yet to develop a serious reseller channel. It has had more success with CPA firms which it is reaching through its relationship with CPA2Biz. The problem, according to a couple of resellers, is that while Intacct has a very good application  it simply doesn't have the breadth to make it viable for most VARs, although it is very suited to CPA firms. One reseller who considered the line said pricing is also too high. Macdonald said vendors are having trouble figuring out how the channel fits in the SaaS model, but he believes resellers are increasingly ready to make the move. He agrees that Intacct lacks the breadth of applications from legacy, on-premise software companies, but that its features are high quality. "You cannot get to a better GL, until you get to Oracle," he said. Although Intacct has a hybrid model, Macdonald's effort will be to make it channel centric in which he will recruit "a limited number of high-impact partners that will enjoy being in an elite and exclusive channel strategy."