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.