I've been thinking that mastering the 40+ year old awk language for data manipulation would probably not be harder for a regular accountant than mastering Excel formulae. Being good with awk would possibly add a lot of flexibility to that casual data worker's general computer workflow -- for something like 1% of the cost in terms of computation power.

In reality, because of how tools were introduced to them, I guess most accountants never think outside the GUI-based paradigm.