Lawyers and accountants. Just look at the way that once great engineering companies like Boeing and Intel have been run into the ground by bean counters ('financialization').
It's neither the accountants nor the lawyers, in my opinion. In my experience, both accountants and lawyers tend to be non-prescriptive - they tell you how things are, options, and likely outcomes.
The people responsible for taking those options and making the choices they do... business and finance.
Having an MBA for strategic business decisions probably is more relevant than having an engineer aside from some highly technical niche sector. You need an open culture to discuss strategy and involve different perspectives (No, it doesn't matter if your MBA of choice is black or not).
Most MBAs know too that wanking to quarterlies doesn't make a good long term strategy. Most companies just forget to do any long term strategy as long as such basic controlling data points look decent.
I generally just have this growing opinion that capitalism is fundamentally about lawyers and accountants. Capital is ultimately nothing more than paper or numbers and worthless in the real world without lawyers and accountants.
Having a world view where you identify engineering with good, and finance with bad - to the extent that if someone is bad you reclassify them under finance, is also not healthy.
Makes sense though. Capitalism demands ever growing profits, and there is more money to be made in wealth accumulation and investments than in building things.
Boeing moved their headquarters to D.C. Their management doesn't care about the product, managing design, manufacturing, that is a side detail that someone else takes care of. Management cares about something else detached from the rest of the company.