I think financial people should not manage IT. Nor should strictly bottom line driven people. I have had technical and non technical managers and I can say that the semi technical (know enough to think they are technical) are the most difficult to deal with as they tend to second guess everything and try to put their tech chops to work. This can be people who are sort of geeky and not tech or a tech who has been so removed from tech they are as a rusty as a car on the bottom of lake michigan. I think it is more their philosophy about IT and trust of the employees that matters. Numbers people (accountants) do not manage humans well. The best IT manager I have known had a degree in communications and a passion for IT. People who become managers tend to get on power trips and very hard to work with if you were on the same level. Promoting from IT to management is a steep climb and a different skill set. There are good and bad to both.