The accountancy profession over a lengthy period has been developed to support
the foundation and maintenance of the operations of accountants (Parker, 1994). In
recent times, the advent of advanced electronic and transport communications has
been associated with growth in the transitory nature of accountants in rural areas, such
as through fly-in-fly-out or drive-in-drive-out activities associated with mining
communities (Beach et al., 2003; Haslam McKenzie, 2010) and the efficient provision of
accountancy transactions services beyond country boundaries. Accountancy services
can be provided at arm’s length and at a distance.