The dual roles for accountants in sustaining rural communities

摘要: Purpose – This paper explores the role of accountants as part necessary infrastructure in rural community development providing specialised knowledge and skills to business owners who may lack expertise required ensure successful operations. Design/methodology/approach Perceptions seven officers from separate Rural Development Boards two local governments South Australia are canvassed through a set interviews. Findings challenge notion that use modern communication technology, which allows for their accountancy practices be located anywhere world, is sufficient fulfil communities. Instead, critical dual identified includes function. Research limitations/implications The research limited by geographic area participants were selected. While this controlled any possible jurisdictional differences between ...