I am an accounting Professor. I am also an accountant. I am so surprised that you thought people became accountants because they failed from something else. It is totally wrong. I am so pround of it. I am 27 year old. I have a good car, have a good house (no debt at all; I just repaid all my mortgage recently.) I do not think that people who are in the field from which you mentioned they failed can make money and have good reputation like I do. Do you know that an auditor money as much as a lawyer (I am a good auditor; please do not talk about other case)For this book, I found it is very good. I used Prof Skousen's textbook in first accounting class as well as intermediate. My students like them so much. However, they give a little bit too much detail. A professor should adapt it when using in class. This book is a excellent alternative to another book published by Wiley.