Ethics is concerned with individual character; it relates to morals and the treating of moral questions. Teaching ethics involves the study and evaluation of the moral consequences of reflective choices of actions among alternatives that are not clear, or that are in conflict with one another. Although it can be debated whether we should teach ethics, the question arises as to wheather accounting educators should take up the challenge and sensitize their students to the ethical issues they will face throughout their professional careers. As an integral part of the first undergraduate programme in accountancy in Hong Kong, the Hong Kong Polytechnic developed a compulsory full-year subject, ethics in accountancy, for its final-year accountancy students. The Bachelor of Arts (Honours) in Accountancy course, which was implemented in 1988, was accredited to replace the traditional professional diplomas under the UK model. In 1990 the subject ethics in accountancy was first taught to about 230 final-year students in Hong Kong. This paper reviews the process of developing the subject from its initial from to its present structure. Based on practical experience, the paper addresses the issue 'Can ethics be taught?' and the questions of why, what and how.
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http://dx.doi.org/10.1080/09639289400000003]

Background: Despite Hong Kong government's official commitment to the development of traditional Chinese medicine (TCM) over the last ten years, there appears to have been limited progress in public sector initiated career development and postgraduate training (PGT) for public university trained TCM practitioners. Instead, the private TCM sector is expected to play a major role in nurturing the next generation of TCM practitioners. In the present study we evaluated TCM graduates' perspectives on their career prospects and their views regarding PGT.
Method: Three focus group discussions with 19 local TCM graduates who had worked full time in a clinical setting for fewer than 5 years.
Results: Graduates were generally uncertain about how to develop their career pathways in Hong Kong with few postgraduate development opportunities; because of this some were planning to leave the profession altogether. Despite their expressed needs, they were dissatisfied with the current quality of local PGT and suggested various ways for improvement including supervised practice-based learning, competency-based training, and accreditation of training with trainee involvement in design and evaluation. In addition they identified educational needs beyond TCM, in particular a better understanding of western medicine and team working so that primary care provision might be more integrated in the future.
Conclusion: TCM graduates in Hong Kong feel let down by the lack of public PGT opportunities which is hindering career development. To develop a new generation of TCM practitioners with the capacity to provide quality and comprehensive care, a stronger role for the government, including sufficient public funding, in promoting TCM graduates' careers and training development is suggested. Recent British and Australian experiences in prevocational western medicine training reform may serve as a source of references when relevant program for TCM graduates is planned in the future

This paper is an attempt to draw the statistical data from reports and documents to reveal the rationale for subsidizing the higher education in Hong Kong. There is a discussion made with reference to educational planning interacting with personal choice. The notion of economics has been noted with consideration of allocation of scarce resources and how the behaviour is adjusted by means of the mechanism and the optimization of goal. The higher education institutes can assist the improvement of the local regime through the training of competent and responsible professionals. Financing higher education is sensible as the optimization of goal is obvious.
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Hospitality and tourism management programmes are widely available in Hong Kong. At present, there is no official publication on the history and development of higher education in hospitality and tourism management in Hong Kong. This paper aims to review the history and current status of hospitality and tourism higher education in Hong Kong, focusing on the programmes offered at sub-degree, degree, and post-graduate degree levels, and to explore future directions for its development.
[Copyright of Journal of Teaching in Travel & Tourism is the property of Routledge. Full article may be available at the publisher's website:
http://dx.doi.org/10.1300/JI72v05n01-07]

This paper focuses on the impact of globalization in the domain of higher education, particularly, design education. It reviews how globalization may affect educational policy and planning in Hong Kong by drawing on an empirical study involving senior management, a course leader and a design trainer/facilitator. This paper not only illustrates the challenges of globalization to education sectors worldwide, but also brings the merits of globalization in education to the fore and considers the challenges that it presents to multidimensional phenomena. The diversity of curricula; professional mobility; accountability and quality remain as parts of a continuing dialogue in the context of the global community. Research into these issues could trigger and influence thinking on how local design education (in the tertiary and higher education sectors) might be restructured to satisfy educators' hopes and desires for an ideal future in which design is promoted as being more imaginative, innovative, and eliciting wider responses to ideas, experiences, feelings, emotions, and intercultural cooperation in a globalizing world in both developed and developing nations. Rich data were collected through a series of individual interviews with design students, teaching staff and design practitioners together with a focus group discussion with key members of a curriculum planing team. This data were analyzed with reference to current literature on globalization, education reform and course planning strategy. The author was inspired by the fact that globalization drives changes in education towards global perspectives. However, institutions, society, stakeholders and the public, as well as governments in this global world, should be sharing the goal of ever-increasing excellence in teaching combined with concern for local and global contexts. The impact of globalization on education (design education) is a subject of debate and discourse within the whole global community.
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