You're nearly there but not quite.
If you look at the CVs of directors across most public and private mid-sized to multi-national companies you find almost nobody who ever was an accountant. You find MANY, MANY lawyers or PR or Sales people.
Similar to public politics - the climb to nearly every boardroom is over the top of bodies.
1 + 1 does not make 2 as far as board positions are concerned. What seems to drive many boards is the cosy duopoly between their remuneration and the CEO's remuneration. Their remuneration is here and now - the damage they cause comes back to bite some years later (in many cases).
Have you ever noticed that directors are a bit like birds?
They follow each other and stay in close 'family' sub-groups. Equally, interesting to look at which directors are on the remuneration sub-committees across organisations.
Equally interesting is how they 'benchmark' the director's fees against other company's director's fees.
Ever heard of a daisy chain?
Yep spot on RAM. The bird species would actually be vultures when referring to lawyers.
When I called then corporate accountants I was describing the mindset rather than the profession.