We have to resort to Latin for this character name for obvious reasons. This character
is devoid of common sense 99.9% of the time. He understands values on purchase invoices,
but he does not understand that in reducing material consumption, it takes longer
for the next purchase invoice to arrive and therefore there is a saving to be made.
Understanding this concept is simply beyond him. He understands financial accountancy
but not management accountancy. These characters are obviously found in glass company
management and their adverse impact on the company very much depends on the quality
of the management skills of their colleagues.