As an accountant, I would quibble with this aspersion and lay the blame with management and other, broader issues.
> It is kind of obvious when you chat with all the sad employees: Why didn't you leave? And then you realise that the ones, who are left, are the ones who couldn't get a job elsewhere.
This seems true of many companies. Many of us are just playing musical chairs with our careers and jobs trying to find that job that doesn't suck.