From the description I'm sure that is the correct painting. The title in the original language is "De Gierigaard en de Dood". A simple modern translation would be "The Greedy Man and Death", there is no reason to translate it as "merchant".
Apparently there is a book devoted to the subject of accountants in the arts from 1400 to 1900: "Art & Accounting" by Basil S. Yamey.
Edit: This article contains a list of such paintings, and there is a link to the PDF which contains images. https://www.accountant.nl/magazines/accountant-2016-q2/boekh...