Does age matter? Yes. Age (or rather, the interviewer's perception of your age) will always influence the hiring decision, subconsciously if in no other way. The question is whether it will be a positive or a negative, and a lot of that depends on how you make it come across. You're 28 – after you leave an interviewer, does the interviewer see that as “this guy couldn't figure out what he wanted to do in life for 10 years after high school, he probably can't figure out how to tie his shoes without someone walking him through it”? Or does the interviewer see that as “this guy has the maturity of someone beyond entry-level, but will accept the pay of entry-level, so I'm getting the best of both worlds”? That's just a quick random example – of course there's many more options for the interpretation than just those two! My point, though, is that your age will likely be recognized as being above that of a traditional recent college grad, but whether that's a positive or a negative has a lot to do with how you present yourself. Hiring decisions cannot legally be based on age, but they can be based on factors which have a close relationship to age – maturity, responsibility, ability to make decisions, etc. – and how you present your age as a factor relevant to those will make a big different in how age matters for your ability to get hired.
You say you basically have no work experience. Do you mean no accounting work experience, or no work experience? Like have you been working at the grocery store for 10 years, or have you been unemployed for 10 years? If you've been mostly unemployed for the past 10 years, and don't have a very good explanation for why (Bachelor's and Master's isn't good enough), and if you can pull off looking younger, then I'd try to craft your resume in such a way that people can't tell how old you are (ex: don't include the graduation year for your degrees), and try to give off the impression that you're a 22-year-old. Not because a 22-year-old is a more desirable employee than a 28-year-old, but because someone who is 28 and hasn't worked more than a year in their life looks like someone who is lazy and will be a lazy worker.
If you have work experience, though, then wear it proudly and figure out how it relates to qualities that are important in an entry-level worker. If you've worked at the grocery store for 10 years, then you've learned how to deal with coworkers, how to show up on time, how to deal with clients, etc. Is it accounting? No, but it's work experience. And work experience translates to any job, as long as you've learned how to work well. So, if you've got 10 years of unrelated work experience, then put it on the resume and don't be ashamed of it. Entry-level accountants aren't expected to have 10 years of related work experience.
I've used “10 years” throughout this as the time from when you were 18, but let's say you've worked since you graduated with your Bachelor's at 22, so you've got 6 years of work experience; that's still valuable to list, even if it's in an unrelated field, and even if it's minimum wage work. It still shows you can work. So, if you have a consistent job history, list it and own it.
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