As a CPA myself, I respectfully disagree with your assertion that "Accounting is an art, not a science." In my view, accounting is neither.

Accounting is a 'craft'. The best accountants are neither artists, whose output is highly personal and generally unpredictable. Nor are they scientists, whose output follows known factual principles and is both rigorous and logical.

The only way to get good at a craft is do it. Assuming that one is not just going through unthinking and automatic-pilot-type motions, the more one does a craft, the better one gets.