What is the difference of Accountant who used to work at Construction against Accountant who works in not the same Industry. e,g. trading industry?

Accountant in a construction company should maintain a warm relationship with the estimation department  in the company because the accuracy of the reports like Budgeting and Costing are very much depends up on the data received from the estimation department and the MONTHLY P&L statement making is also difficult because sale process in a construction company will take so many months to complete.