3. 弗雷德•唐纳

通用汽车公司CEO

1958－1967年

    他是通用汽车最具影响力的会计师，早在公司办公室位于纽约哥伦布圆环广场的时候，他就执掌了公司；等到他不愿意再亲历亲为时，他把公司从产品工程重新定位为财务工程。“汽车是全套的工程折衷方案，”他曾说过。“你不可能拥有一切。”采用后置式发动机的科威尔汽车最终失败，使唐纳的“折衷方案”备受指责。同时，他提拔上来的会计人员在财务上存在污点，很有可能会给通用汽车带来又一轮恐怖统治。

3. Fred Donner

CEO, General Motors

1958-1967

    GM's most influential bean-counter ran the company from its old New York City offices on Columbus Circle, and in his unwillingness to get his hands dirty, Donner redirected the automaker from product engineering to financial engineering. "A car is a whole series of engineering compromises," he once said. "You can't have everything." Donner's "compromises" are blamed for the failure of the rear-engined Corvair. The accountants he promoted would terrorize GM with their financial fly-specking for another generation.