I seriously doubt MBAs could be really effective accountants.
Too many variables.
The company President is contemplating retirement, and looking for a successor.
He calls in his head of manufacturing and asks, "What is 4 plus 3?"
"Why, it's 7 of course."
"Thank you."
He calls in his chief engineer and asks, "What is 4 plus 3?"
Looking like he's addressing a child, he replies, "Why 7 of course,
what else could it be?".
"Thank you."
He calls in his sales manager and asks the same question, and gets the same
answer.
He calls in his comptroller, and asks the question once again.
The comptroller thinks a moment, then goes to the door, checks the hall in
both directions, closes the door and returns to the president.
"What would you like it to be?"