Technically though, if you're going with the "break down an enemy to hell" and spam route, stealing can be better depending on the enemy (accuracy) because it'll give you just as much along with gil. Speed directly increases chance to steal, so it makes Ramza's yell even handier.
Accumulate's real advantage is early in a fight where you get to use it a couple of times before you even fight. Don't underestimate the power of an early +2 or +3 attack boost to everyone.
I've found the best way to get Elmdor's crap is to run 3 Chemists with break as their secondary and keep away from each other while constantly shooting speedbreaks at him. Have a single designated thief with item and throw item on the top near the corner in case of emergency, and Ramza as a Squire with item and throw item (I think this is what I had on Ramza, and being a squire necessary to get Ultima if you're willing to risk what it takes to get it). If you keep far enough apart you can shoot breaks at him while he can't hit multiple people and pray to hit speed decreases.
Then bring your designated thief and have Ramza spam yell on it. The increase in speed increases both the number of turns and steadily increases chances to steal. 20% may not seem like much, but its far better than 8.
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Never underestimate the power of stupidity in numbers. ~War13104
Never stoop to the level of idiots. They will drag you down and beat you with experience.