Despite all the technology available to us today, a pen and paper for taking notes, explaining something to a customer or diagram can be much faster than powering up a computer, loading software and doing these things on a computer. And not everyone was born with a computer in their hand, and is ready to produce everything using a computer.
In this case I am not talking about paying for software to directly link to your accounts system, but using that powerful computer in your hand, your phone, as more than just a mobile phone and using more features in your phone that can save you time and money.
A bookkeeper does bookkeeping! Seems a simple answer, yet many business owners have their bookkeeper doing non related bookkeeping tasks. Or the use someone in another job role to do the bookkeeping. A bookkeeper should not be answering phones and receptionists should not be doing bookkeeping.
There is no best software, there is only software that makes your business more efficient and makes you more money. A small business could do incredible things with the the top high end software, but firstly it probebly could not afford to buy the software, second, it would not have the staff to use all the features, and third, it would not have enough time to train its staff to use the software and all the super duper features of the software.
A common fault that I find is that staff that are not properly trained to use the accountign software properly. Seems obvious but it is very common. Then you have people doing bookkeeping work who are not trained to do bookkeeping and make it up as they go along.