The only difference between a manager and the other on-the-ground engineers is that the manager works more closely with the stakeholders to understand their req

The only difference between a manager and the other on-the-ground engineers is that the manager works more closely with the stakeholders to understand their requirements in more detail than the other engineers have time to. With that additional knowledge in hand, the manager helps guide the other engineers to make the right tradeoffs. It is still engineering, just at a different level. A level not everyone enjoys working at, granted. I guess if there is an accounting analogy, it would be selecting one accountant to work closely with the government to ensure that the tax law is fully understood and to watch the other accountants to ensure that they are following that tax law, reducing the inefficiencies of all the accountants in a firm needing to spend their days acquiring a perfect understanding of the tax law and not spending their days doing the practical accounting work.