Surely any manufacturer needs to have competent practises in every area of its activity, not ONLY within the accounts department.
And when a bean counter takes the reins of a manufacturer he should surely still permit the engineers to engineer competently, using practises which maximise quality and perceived customer value, and not least minimise risk to him - or her.
It's always the product purchaser upon whom such a company ultimately depends for its financial success - unless the entire operation is some kind of transient scam in the first place.
DCN