The work type division for which both an accountant and an architect work would be:
B). Data.
- 'Data' is characterized as the 'recorded information and observations that are presented in an arranged manner.'
- The architects work on data predominantly as it assists them in splitting their subject into categories(logical, conceptual, and physical) and focus on the key areas and design the format accordingly.
- While accountants principally deal with financial data and analytics for significant awareness of audit, costing, taxation, etc. to allow them to prepare reports based on the operations.
Thus, option B is the correct answer.
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