Crossword Genius

One accounting for headstands? (4,8)

Ross

I believe the answer is:

bean counters

I'm a little stuck... Click here to teach me more about this clue!

'headstands?' is the definition.
I don't know anything about this answer so I can't judge whether it can be defined by this definition.

'one' is the wordplay.
I cannot quite understand how this works, but
'one' could be 'un' (northern English dialect form of 'one') and 'un' is found in the answer.
This explanation may well be incorrect...

'accounting for' is the link.

Can you help me to learn more?

I've seen this clue in the Sydney Morning Herald.
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