The dual roles for accountants in sustaining rural communities

Abstract

Purpose

This paper explores the role of accountants as part of the necessary infrastructure in rural community development providing specialised knowledge and skills to business owners who may lack the expertise required to ensure successful business operations.

Design/methodology/approach

Perceptions of seven rural development officers from separate Rural Development Boards and two local governments in South Australia are canvassed through a set of interviews.

Findings

Findings challenge the notion that use of modern communication technology, which allows for accountants and their accountancy practices to be located anywhere in the world, is sufficient to fulfil their role in rural communities. Instead, a critical dual role for accountants is identified which includes a community development function.

Research limitations/implications

The research is limited by the geographic area from which the participants were selected. While this controlled for any possible jurisdictional differences between states in Australia, the participants targeted comprise only a relatively small group.

Originality/value

The paper identifies an important role for accountants in rural communities hitherto unidentified. Accountant contributions to rural development and the sustainability of rural communities is highlighted.

Citation

J. Carter, A., L. Burritt, R. and D. Pisaniello, J. (2013), "The dual roles for accountants in sustaining rural communities", Accounting Research Journal, Vol. 26 No. 2, pp. 130-153. https://doi.org/10.1108/ARJ-12-2012-0093