in reply to (OT) Perl Open Source accounting packages?
You need to be able to have a checklist of what your requirements are. This will be based on what accounting you need to keep track of. So, I lean more to a case by case basis.
I used to work for a company whose niche market was a database for Public Guardians and Public Administrators. Most of the work was keeping track of assets and how much $$$ was being spent. Then of course the tons of reports that everyone wanted a slightly different version of.
Pretty much, Accounting packages can be thought of as source control with money. And various different reporting methods possible. Usually, the more flexible the report configuration the better.