e-journal

The dual roles for accountants in sustaining rural communities

---

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.

Keywords Sustainable rural communities, Accountants, Accountancy practice, Regional development,Professional services, Accountancy

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Accounting Research Journal

No. Panggil

-

Penerbit

: Emeral Group., 2013

Deskripsi Fisik

Accounting Research Journal Vol. 26 No. 2, 2013 pp. 130-153

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar