the typical accountant's understanding of technology and product development even if they're in a company that does that is shockingly shallow

An amazingly uninsightful truism: people have a shallow understanding of topics that they are not intimately familiar with.

Perhaps this is why accountants and MBA types run businesses and software devs continue to just develop software for their bosses. You know, the ones who understand business more deeply. Because that's what they do. To misappropriate Sorkin: if software devs are so fucking smart, how come they lose so goddamn always?

The difference is, accountants aren't telling the software engineers that they don't know how computer science works.