Its defined by people buying a product or service they find of value - that is core to business (just like the definition of an artist is someone that actually produces art). If you don't have that you don't have a business (no matter how many accountants or MBAs you have).

Any skill can be taught.

Without doing business and creating value, there is no accounting, or finance. Often Accounting and Finance exist to keep risk manageable and if you let it too long, avoid it entirely.

Creating Value is almost certainly working through some amount of risk.

In a business, Accounting and Finance on it's own may not always create value, unless it's an accounting/finance business.

Conversely, creating value without accounting and finance will make it harder to retain the value created.

Accounting and finance functions are mostly about retaining what is working and making it more efficient.

Innovation Accounting, is another thing that is not always measured on the P&L.