My experience of accountants in the airline business is that of incompetence and gullibility.
When they sign the annual accounts off, there is rarely any guarantee that the firm will even be there for the following year, despite their "approval" of the latest figures.
I can remember at least one case where the accountants of a smaller airline were believed to be in league with a larger airline that eventually put them out of business.
Anyone who harbours any confidence in the impartiallity, integrity, business sense etc etc of accountants must be thinking very hard about the Enron fiasco and the ability of certain people to use the firm to make money out of thin air.
The only exception to my distrust of the breed are those accountants who quit bean counting. Some of them have turned out to be remarkably competent in other fields.