Why is the forum so quiet

[Motorolo]

I have seen a lot of forums which have quite active members.
But i am seeing this forum is very much quiet.
Very slow activity from members.
And very few members ( right now i am alone on this forum ) are online at the same time.
What do you think?
Is it because the nature of this forum i mean subject is "accountancy" and not quite alluring as of other hot topics today like "xBox"..?
Or Accountancy community doesn't like to bother in forums [)]
I will appreciate your comments.