Higher education vocational institutions train professional applied talents and accounting study is one of those vocational studies. A survey was conducted in Hong Kong and views collected from the responding practitioners on whether they agreed with the inclusion of an accountant's involvement in ethics education could benefit accounting students, meanwhile, their views on additional ethics elements required for our current ethics education. We found that a majority (82.3%) of total respondents (N = 164) answered positively that the inclusion of an accountant's involvement in ethics education could benefit students. In addition, age and gender do make a difference in their answers while their working location do not affect much of their answers. Practitioners voiced out that practical work experience, for example, internship is more important than knowledge learnt. The views from the responding vocational practitioners reveal that boarder ethics elements of accounting education are expected to be included in our current curriculum. Copyright ©KKG Publications.

This study, which examines the factors that affect first year (Hong Kong) accounting student performance, is motivated by two considerations. First, such studies are important in providing comparative evidence from recently developed countries such as Hong Kong in the context of calls for the harmonization of international accounting education. Second, prior studies seldom consider the variable student personality type as one of the predictor variables. Results using 455 students in the introductory accounting class as subjects, and a multiple regression model indicate that self-expectation of examination results, English secondary school education, high school certificate level grades in English and Mathematics, personality type, intention to obtain a business degree and previous knowledge of accounting were significant predictors of student performance.
[Copyright of Accounting Education is the property of Routledge. Full article may be available at the publisher's website:
http://dx.doi.org/10.1080/09639289300000003 ]

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.
[Copyright of Accounting Education is the property of Routledge. Full article may be available at the publisher's website:
http://dx.doi.org/10.1080/09639289400000003]

From September 2009 onwards, a new business curriculum which focuses on three key business disciplines, namely management, accounting and finance, has been implemented in Hong Kong senior secondary schools. A new assessment guide has been also proposed in light of the new curriculum. Such business curriculum and assessment reform move in the direction of preparing pupils to be more adaptive to the fast-changing business society; an innovative school-based pedagogical design will definitely be needed. This paper examines and analyzes the nature of the existing Hong Kong business curriculum and assessment reform from a competence-based perspective, discusses the critical issues in the areas of curriculum design, assessment practices, teaching approaches and teacher development, and suggests innovations in these areas for enhancing pupil competence development in the context of Hong Kong senior secondary education.
[Copyright of Journal of Vocational Education and Training is the property of Routledge. Full article may be available at the publisher's website:
http://dx.doi.org/10.1080/13636821003605387]

As learning technologies increasingly facilitate the internationalisation of subject offerings, it becomes correspondingly important to try and ensure that the needs of diverse student groups are met, and to provide for ongoing improvement of their learning experiences. A variety of evaluation procedures is valuable in this respect, but particularly those that illuminate these experiences. This kind of information provides a rich source of data for teachers to use as a basis for reflective practice to inform the continuing refinement of teaching and learning approaches, and curriculum development. The nature of reflective practice also allows for its inclusion in the students' learning processes, thus simultaneously providing a means for improving the quality of their learning and contributing to their future professional lives, whilst offering a further set of perspectives to inform subject development.
This paper describes the use of reflective practice as a practical means of converging a range of non-positivist approaches to inform the teaching of a core undergraduate accounting subject; offered in Australia to on-campus students, distance education students and Victorian Year 13 school students, as well as to overseas students in Singapore, Malaysia and Hong Kong. It also shows that demands by the accounting profession for universities to improve learning to cope with the ambiguity and uncertainty inherent within professional life can be met, in part, by reflective practice.
[Copyright of Australian Society for Computers in Learning in Tertiary Education (ascilite) at http://www.ascilite.org.au]