This research provides a necessary first step towards developing a fuller
understanding of the importance of accountants and accountancy practices to rural
areas. Whilst attributing a dual role to accountants, especially rural development, this
is consistent with the broad neo-liberal approach taken in Australia. This approach,
which emphasises self-reliance and self-help, would capitalise on the existing roles of
accountants as part of the infrastructure of local economies as well as their social roles
as community members. Indeed, accepting the dual role would take advantage of any
synergies that already exist between these roles and use them to improve the
sustainability of rural communities. However, it must be recognised that one of the
main limitations is the lack of generalisability to a broader population or other areas
outside the rural areas examined in South Australia – something to be considered by
further research. In addition, an expectations gap between the regional and rural
developers and the practitioners may exist.
Recommendations for future research include that suggested above to explore the
scope and scale of current accountancy practice in rural areas to underpin the
educational changes. Additionally, future research could also focus on national
and international approaches which would allow for a greater understanding of
rural differences across national jurisdictions. It would incorporate local governments,
rural development boards, business organisations, academics with concern for rural
development and other professions.
What is highlighted here is a first glimpse of the important and interrelated roles of
accountants and their contributions to rural development and community
sustainability, thus rural developers should consider establishing a means for
ensuring the location of accounting services in rural areas.