I'm sure a decent morally minded accountant couldn't sleep at night or send their children to private school, knowing they might possibly screw thousands of people over.
I would say good night, but not for me.
Management are the ones that usually allow a company go bust, Accountants report on it and advise on it but a CEO generally does what he wants.
And yeah I do know quite a few accountants who didn't sleep at night while trying to keep enough cash in a business to pay people while senior management didn't give a toss.