In my experiences the priority placed on financial and accounting audit functionality beyond what is required is driven by the industry they are in...ie insurance, banking, etc.

I question your thought about companies swaying their focus from what they excel at to focusing too much on home grown systems. As any system integrator has experienced more often than not scalability and integrations can become problematic. Usually cant get away from some level of modifications though, and in my experience the large enterprises have a mixture (for better or worse it keeps us employed).

Thanks!