If I were a subordinate in the functional accounting department, I would hope that my manager would be an accountant with more experience than me. For a product department, the manager would not need to know many skills and aspects related to the products produced unlike the functional department manager. Both functional department and product managers should be good at emphasizing the organization's goals to subordinates so that the vision is not lost due to the functional department's culture and interest in achieving its own goals or the vision of the product department to achieve goals for the product he supervises. A great functional and product department manager would be able to create a union between his department and other departments in the organization so that subordinates feel that they share the vision of achieving the organization's goals not only for their department but for the company as a whole.