I am 55 years old and have been doing accounting for about 28 years and I am just tired of that type of work. 

My question is are you ever too old to make a move to a new direction?  If not, where do I begin?
 

No, you are not too old and 55 isn't THAT old anyway!  Yes, you can go in a new direction - but you must figure out what that is.  Begin with where you are and uncovering your discontent with it.  Use a notebook or journal and write it down.

There are a lot of books with exercises that can help.

Then uncover what you want in your ideal setting.

Then dream - and create dreams that include what you want and exclude what you don't want - don't edit.  Write all of this down.

When you zero in on a few really satisfying dreams - see how you can use what you have now to do that - or what steps there are in between - Always try to use wha tyou have already - 

That is - say you want to be in creative field - well, accounting can go anywhere - they all need it - that's your foot into the do and into that world - then you can branch out.