From a tour perspective, the Tour Accountant will normally: handle periodic financial transactions (either with Artist Management, or promoter), including per diem draw, wire transfers of both direct (Promoter > Artist Management) and indirect (Promoter > Tour Accountant > Artist Management; usually box office receipts collected at settlement by Tour Accountant) funds, per diem distribution, hotel settlement, currency exchange (international tours), negotiate all local tax issues (concerning Artist earnings in each individual local market), and constantly work to clear up any "grey areas" during the advance, that have the potential to affect show settlement. Although normally, tour members will be paid by either Artist Management/Business Management, or accounting firm, the Tour Accountant will act as the "conduit" between the parties, while the tour is operating.
If a tour is not large enough to warrant utilizing a Tour Accountant, the Tour Manager will normally assume his/her responsibilities, as listed above. Generally, the only exception to this is if Artist Management travels with tour, and opts to handle the aforementioned.
The path to becoming a Tour Accountant usually involves either advancement through the ranks (a great deal of experience with a specific Artist, or Artist Management company), or via a more traditional route (secondary, post secondary education & degree, followed by employment with either Artist Management company, or specialized Entertainment Accounting company).
Mention of tour accountant role in negotiations http://livedesignonline.com/mag/lighting_inside_tour_negotiations/#