A man takes a balloon ride in a local country fair. A fierce wind suddenly
kicks up, causing the balloon to violently leave the fair and carry its
occupant out into the countryside.  Landing, in a farmer's field, the man
is left with no clue how far he has flown and to where. Seeing a man
walking down the street, he cries out: "Excuse me, sir, can you tell me
where I am?" Eyeing the man in the balloon, the passerby says, "You are in
a downed balloon in a farmer's field."

"You must be an accountant, Sir," replied the balloon's unhappy resident

"How could you possibly know that?"  asked the passerby.

"Because what you have told me, is absolutely correct, but of absolutely
no use to me now," answered the balloonist.

The accountant says, "You must be a manager."

The balloonist says, "How would you know that?"

The accountant replies, "Because you don't know where you are, you don't
know where you are going, and you are exactly where you were 10 minutes
ago, but somehow its now my fault!"