I would like to add, the important thing is to find an accountant who understands your business and industry. As Rustler said, some of those questions are business management questions. A good consultant who specializes in a particular industry should be able to offer better advice on how to cut costs and grow the business. When I bought my company 10 years ago and inherited the former owner's accountant I quickly realized he didn't have a clue about how our business operated or the industry for that matter. He barely did a passable job on our annual taxes. The more I looked into those the more mistakes I found. He swept an awful lot of things under the carpet, I'm sure because he was so rushed during tax season and had no extra time to ask about specific transactions in our books. I've been doing my own books and corporate taxes for the past 8 years (easy with Turbo Tax) and cleaned up all the problems.
Re success of small businesses with or without an accountant, I have heard and seen that poor bookkeeping is a leading cause of small business failure. A good bookkeeper/tax preparer can do most of what an accountant does for a fraction of the cost. Medium and large businesses can much better afford accountants. Cheers!