How best to use recursion/call-templates?

If I have this XML fragment:

<xml>
 <row>
    <account>32</account>
    <name>Smith</name>
 </row>
 <row>
    <account>32</account>
    <name>Jones</name>
 </row>
 <row>
     <account> 35</account>
     <name>White</name>
 </row>
</xml>

....then I'd like this output

<span> 32
   <a>smith</a>
   <a>Jones</a>
</span>
 <span>  35
    <a> White </a>
 </span>

In other words:  each account number is in its own <span> tag, and each
name that has that account # is a link (<a>) inside that span tag.  Since
Jones and Smith both have the same account #, they are inside the same
span tags.  Since White has a different account number, there is a
separate <span> tag.

1.  How can I achieve this output?
2.  Should I use recursion to achieve this?
3.  Is this a procedural problem and should I rethink my approach? 

What I have tried:  I have tried a number of call-template functions but I
never seem to get the right result, primarily because I never quite nail
down the right params to send. I've also tried using preceding-sibling to
work through this, but I got deeper into trouble.  I'd post my XSL but
it's terribly convoluted now.   I am admittedly lost. Any suggestions?

David.


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