Black Friday has an ominous ring to it and for bricks-and-mortar retailers that ring could well forewarn of a serious threat to their survival. Retail associations and industry commentators have been quick to rejoice the bonanza of last week’s Black Friday sales, which are expected to have generated more than $5 billion for what is effectively a four-day event. But when the accountants for the bricks-and-mortar retailers sit down to assess the event, the reaction is likely to be more sober, co
