There are two motivations for this study. The first reason is to explore the perceived
need for professional services to be located in rural communities for them to remain
vibrant and sustainable; hence, the interest in gaining the perceptions of rural
development officers on this issue. Second, with accountants having advanced
communication technologies available this means they do not need to be located in rural
areas to deliver their services. Again, the views of rural development officers will help
our understanding of necessary incentives for locating accountants in rural
communities.