I’m not sure it’s accountants or engineers. Maybe now, but not a few decades ago.
As described in “Rivethead: Tales from the Assembly Line,” by Ben Hamper, it was the work force. I’ve no intent to paint with a broad brush, and I regret America’s General Motors going bankrupt, but we did it to ourselves. Drug use, getting your buddy to do your work (and his own) while you gambled or took a nap, and more, and good luck to GM if it tried to fire you.