My current CEO is an accountant. I'm the long time COO, he's relatively new and we battle alot about what makes the company successful. I'm constantly amazed at the (poor) quality of the cream that rises to the top. Smisek seems to be one of many in this line of bean counters/lawyers (my current CEO included) who think they can run a business purely from a spreadsheet. They have no insight into the "soul"of a successful company, and trust me, there is a "soul" to all successful service oriented companies.