Ok this is an interesting post but I as understand it, its more like "what can go wrong when developing accounting software" and not that developers need a special type of accountant?
Yes this post is about developing accounting or other kinds of software that tracks money (from the subtitle: "... we walk through basic accounting principles for anyone building products that move and track money").
One can treat it as a primer on double-entry accounting as well.
One can treat it as a primer on double-entry accounting as well.