As an accountant myself, and owner of an accounting business, I can tell you books have been long gone from any decently modern business, everything is digital, and only when presenting certain documents to the public administration or upon personal request, do we have physical media involved, but it costs a premium if a client asks us to handle their physical books (and it's a HUGE premium, mind you). Long gone are the days of turning pages and getting nasty cuts from cheap, thin paper or glancing upon rigorously patterned and decorated accounting books. The last time I ever saw someone turn a page by licking their fingers was back when I was in high school. I do believe public officials in the accounting department do touch upon a lot of paper though, but nowadays all of the deliveries are made through the net, safe some exceptions.