Couldn't agree more. For universities, it is the dictature of the accountants. Every penny spent must be checked by an almost infinite hierarchy of accountants/

Couldn't agree more. For universities, it is the dictature of the accountants. Every penny spent must be checked by an almost infinite hierarchy of accountants/manager who have no experience of the core tasks of a university (teaching/research). More precisely, I don't know if the hierarchy is finite or not, or if there is a termination problem in the process. Sometimes penny checking finishes, sometimes not.