However, the survey showed a divide between how financial professionals in the east and west spend their working hours. In the east, accounting operations take up the greatest portion of their time (25%), while in the west the balance shifts to management accounting as their biggest role (24%), on average. Time spent for management support is similar between the two groups (17% and 20%), although the accountants in the west report a greater focus here as part of their portfolio of roles. Also interestingly, respondents in the east spend nearly half again as much time on external reporting duties (15%).