The dual roles for accountants in sustaining rural communities

Abstract

Access to this document was granted through an Emerald subscription provided by 331053 [] For AuthorsIf you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -This paper explores the role of accountants as part of the necessary infrastructure in rural community development providing specialised knowledge and skills to business owners who may lack the expertise required to ensure successful business operations. Design/methodology/approach -Perceptions of seven rural development officers from separate Rural Development Boards and two local governments in South Australia are canvassed through a set of interviews. Findings -Findings challenge the notion that use of modern communication technology, which allows for accountants and their accountancy practices to be located anywhere in the world, is sufficient to fulfil their role in rural communities. Instead, a critical dual role for accountants is identified which includes a community development function.Research limitations/implications -The research is limited by the geographic area from which the participants were selected. While this controlled for any possible jurisdictional differences between states in Australia, the participants targeted comprise only a relatively small group. Originality/value -The paper identifies an important role for accountants in rural communities hitherto unidentified. Accountant contributions to rural development and the sustainability of rural communities is highlighted.

Increasing the usefulness of farm financial information and management

“…While the study found that the extra cost of these reports is a major issue (see also Sian and Roberts, 2009;Argilés and Slof, 2003), it is also plausible that there may be difficulties in the relationship between the farmer and accountant, which may not allow these financial issues to be discussed in detail (Gooderham et al, 2004;Kautonen et al, 2010;Carter et al, 2013).…”

“…Australian farmers and accountants have a long established professional relationship, which has generally been positive (Kirby and King, 1997;Marriott and Marriott, 2000;Hasle et al, 2010;Carter et al, 2013). Historically the majority of accountants have been engaged by farmers for services and advice relating to record keeping, report production and taxation compliance (Blackburn and Jarvis, 2010;Breen et al, 2004;Gooderham et al, 2004).…”

“…This approach provides a fresh perspective on the usefulness of financial information. Qualitative research creates the potential for a richer and deeper understanding of the research questions than can be conveyed by statistical analysis and is now becoming well established and more widespread in business and management research (Marriott and Marriott, 2000;Dyer and Ross, 2007;Jack and Kholeif, 2007;Lee et al, 2007;Spence et al, 2012;Carter et al, 2013).…”

New modes of managing grand challenges: Cross-sector collaboration and the refugee crisis of the Asia Pacific

“…Governments have traditionally played leading roles in responding to grand challenges at the national and transnational levels to address problems such as sustainable development, climate change or refugees (Bebbington and Unerman, 2018; Kumarasiri and Jubb, 2016; McPhail et al, 2016). Yet practical solutions to global problems more often involve local level interventions and changes to individual, organisation or community behaviour (Carter et al, 2013; Egan, 2014; Lehman et al, 2016). It is in this space we see an expanding role for private sector actors and not-for-profit organisations to work alongside governments through cross-sector collaboration.…”

Praktik Pengelolaan Keuangan Dana Desa

“…Adapun penggunaan dana desa diprioritaskan untuk pembangunan dan pemberdayaan masyarakat. Hal ini didukung penelitian yang dilakukan Carter, Burritt, & Pisaniello (2013) yang membahas pengaruh pelaksanaan kebijakan dana desa terhadap manajemen keuangan desa dalam meningkatkan efektivitas program pembangunan desa. Ini menunjukkan bahwa pelaksanaan kebijaksanaan dana desa berpengaruh secara nyata dan positif terhadap manajemen keuangan desa dan efektivitas program pembangunan desa.…”