It's an interesting supply and demand question. If everyone suddenly started valuing "passion" more and "money" less, then as you said, given the current pay s

It's an interesting supply and demand question. If everyone suddenly started valuing "passion" more and "money" less, then as you said, given the current pay scales then maybe lots of accountants would switch to being rockstars. But as well as the running out of cash problem for the new rockstars, the remaining accountants would presumably be able to charge the rockstars a fortune to do their tax returns (fewer accountants = less competition), which might persuade some of the rockstars that accounting isn't that bad overall. This does break down in the extreme case where people don't value money at all, but that doesn't seem like a very likely scenario. Sure, I have a passion for being a rockstar, but if being an accountant for 3 years could give me enough money to pay for my rockstar career for the rest of my life then I might develop a passion for accounting.