[bluefish]

For me, there are two qualities I look for when hiring an outside service provider like an accountant which go beyond the $/hour perspective.

1) I assume my time is essentially priceless. If I've ever had complex finances, for example, I hire an accountant because it's not worth me trying to decode some obscure tax law (which commonly changes year to year btw) for several hours just for the satisfaction of knowing I've DIY'ed the situation and maybe saved a couple of $ in the long run, while quite possibly also having had made mistakes.

2) Speaking of mistakes, the second reason is that often times hiring someone else comes with some kind of guarantee or warranty. Hire an accountant and if your taxes aren't right you're liable to make up the error, but you're not going to jail for tax fraud. Hire an electrician and (usually) they'll stand by their work and come fix errors within a given amount of time.

Not saying I disagree with your statement, just offering a perspective on why $/hour doesn't always evaluate so clearly as a meaningful metric.