“…An incumbent of a role accepts or rejects these rights, duties, expectations, and norms. Rural professionals Economic Social Environmental Employment growth Income/output growth (wealth creation) Distributional equity: reduce regional disparities between lagging regions and the rest of the economy Address market failures to regional development and non-market benefits (improve efficiency) Structural adjustment assistance: facilitate transition from declining to productive industries and/or mobility between regions Dual roles for accountants are often required to assume and manage several roles (Felton et al, 2008;Mellow, 2005) and as the majority of professionals are trusted with personal information (Baldvinsdottir et al, 2011), the dual relationship between confidante and professional advisor may influence the behaviour associated with their professional role (Farmer and Kilpatrick, 2009;Mellow, 2005;Werth Jr and Hastings, 2010;Carter et al, 2011). Tesoriero (2010) identifies four roles within the broader community development role: facilitator, educator, representative, and technician.…”