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I have a generic @waiting for things I'm really just waiting for (packages I've ordered, etc) and then a @manage set of subcontexts (@manage/Joe, @manage/Jill etc) for things I am dealing with other people to complete.

In you example I would have it in @manage/Accountant and when I give the task to them I might slightly modify the task name or attached notes to make it more clear that I am waiting for them on it or they or waiting for me on something.

I also create new tasks but I don't take that to the extreme. Generally I will create new tasks if I can predict the entire proper sequence ahead of time:
o Send Accountant my numbers
o Get estimates from Accountant
o Review estimates
o Find money to pay taxes
o Go cry after paying taxes @Bar