Its depends on what you mean by 'accountant'. If you mean a CPA in public practice vs one in industry the primary differences are that an industry accountant will typically be more concerned with the managerial accounting aspects - cost centers, pricing concerns, internal control, etc. They are focused more on benefiting the company itself. A public accountant will do attestation work (audits, reviews), compiled financial statments, taxes, consulting, etc. and their work on behalf of a company is usually for a third party.
contractor accountants