Not really. The bank stuff (where they are REALLY still running ancient mainframes) is not changing because its a bureaucracy and they're super risk averse. And every year the conclusion is the same - limp along for another year. Plus there are cases where the tech is so old that its essentially a black box at this stage.
On the authors scale - they're are few people that have the necessary odd combination of skills (accounting & programming). And those that do don't spend their time writing SME software...they work on enterprise scale stuff.
As for no incentive to fix it - trust me nobody likes paper invoices. Not even bookkeepers. Everyone's life would be easier if there was a widely adopted standardized system in place.
If you mean that the incentive is for companies to get legislation vague enough that it can be bent in different ways, I might agree, but even if they wanted to, it's really difficult to find a common way to account for both multinational biotech companies and individual stallholders in Chattanooga TN.