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Is Hong Kong ready for accounting education reform: an analysis of tri-partite views

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Purpose – The purpose of this study is to determine whether Hong Kong is ready for accounting
education reform.
Design/methodology/approach – The approach for this study is using a Likert-scale questionnaire
for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four
accounting firms, followed by detailed follow-up interviews with each.
Findings – There is general agreement among accounting academics and the profession that the
Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong
accounting academics in public institutions do not oppose to a balance between teaching and research,
but would oppose to an emphasis of teaching over research. This is important as an overemphasis on
research could mean less time for teaching and curriculum development. The big four accounting firms
are either happy with the way Hong Kong universities have been educating the accounting graduates or
have no complaints against them. This is also important as an urge for accounting education reform
usually comes from the practitioners as in the USA.
Originality/value – TheUSAwas the first country that saw the need for accounting education reform
as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis
on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs
for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial
centres with a large securities exchange, there is a great deal of emphasis on accounting standards,
financial reporting, corporate governance, etc., and hence the importance of accounting education. Is
Hong Kong ready for the change?

Keywords Accounting profession, Accounting academics,Accounting education change commission initiatives, Accounting education reform,Accounting practitioners

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Informasi Detail

Judul Seri

Accounting Research Journal

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Accounting Research Journal Vol. 27 No. 3, 2014 pp. 249-265

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PENDIDIKAN

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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