From your description, it sounds like bookkeeper:accountant as DB-user:DB-admin - the accountant/admin defines the schema, and the bookkeeper/user only gets to work at the data level, with no metadata level decisions. Is this analogy sound?
I believe this is a good analysis if you see the DB administrator in the role of scheme and report design, interpreting reports, and using those reports to plan for the future, and the DB user as inserting new rows (never updating!) and doing simple queries on the data.