Drought has a pervasive effect on rural communities; it is not restricted to the farms
which are directly affected. Unsuccessful drought assistance applications, for whatever
reason, have a detrimental effect on the entire local economy, as retailers and service
providers in local communities have reduced incomes and people suffer from poor
mental health and start withdrawing from their communities.
There is a general consensus amongst the participants that having accounting firms
located within their jurisdictions serves an important morale boosting function. From a
development perspective, having accounting services locally is a “tick the box”
(Developer 1) advantage, providing an incentive for other businesses or prospective
businesses. Developer 2 notes that the withdrawal of any type of service often results
in a “cry of shame and doom” with the community feeling “left behind”. The presence
of accounting firms in smaller communities, even where there may only be a part-time
office, represents a “significant boost to morale” (Developer 2), with a feeling of comfort
coming from a strengthening of the local economy.
In summary, the main message emerging from this theme is that resident
accountants by their presence provide increased morale for local residents through their
interaction with business owners and the indirect contribution to the local economy. By
being resident, leakage in the local community, in terms of both time and money, is
limited. However, more importantly, presence, even on a part-time basis, holds a deep
meaning to other residents. Table V highlights in italic the specific activities which the
rural development workers have associated with resident accountants with the
majority of these activities located with the representative and facilitator role clusters,
with none of the activities discussed associated with the technician role.