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From my own view, both finance and accounting professionals will be expected to do better financial modeling based on their skills , however I think that even holding Master or PhD degree (s) , they must continue learning and developing new skills throughout their careers.
Finance manager has wider spectrum to manage, he can use much more information and has access to different sources. If we compare two professionals who use this same source of information, the better financial modeler will be the one who better knows the process, customers or products.
Always Finance Manager.
Accounts maanger can as well. But projections from account manager will miss qualitative judgements.