A man piloting a hot air balloon discovers that he has wandered off course and is hopelessly lost. He descends to a lower altitude and locates a man on the ground. He lowers the balloon further and shouts, “Excuse me, can you tell me where I am?”

The man below says, “Yes, you are in a hot air balloon, about thirty feet above this field.”

“You must be an accountant,” says the balloonist.

“Yes I am” replies the man. “And how did you know that”

“Well” says the balloonist, “what you tell me is technically correct, but of no use to anyone.”

The man below says, “You must be a manager.”

“Well, yes I am” replies the balloonist, “how did you know?”

“Well”, says the accountant, “you don’t know where you are, or where you’re going, but you expect my immediate help. You’re in the same position you were before we met, but now it’s my fault.”