The people who write your paychecks and give your department money to buy new stuff. Their needs are often closely allied with those of the Gold Users -- I am almost certain that Gold User was a part of XP in the past. It's been refactored out.
Also, a (somewhat derogatory) term for Monitor Evaluator accountancy types of person more generally. Is is an unfortunate accident of history that bean counters in this sense have become the defining example of "professionalism" as used by too many middle-managers.
I know bean counter is is meant to apply to accounting types who, stereotypically, are more concerned about the numbers adding up than what they represent. But the term can apply to anyone who can't see the forest for the trees.
I worked (thankfully briefly) for a company that had project managers whose sole contribution to design meetings was, "And how long will it take to do it that way?", every time someone brought up a possible implementation. Not just once, but like a broken record. Dilbert wan't funny during that stretch. PERT-chart city.
--BobBockholt
See original on c2.com 