This study aims to investigate students' knowledge and interest on adoption of IFRS in Hong Kong, the preferred strategy and pedagogy of introducing IFRS, and the usefulness of learning IFRS. The results show that most Hong Kong students are eager to learn IFRS and they understand the positive impact of learning IFRS. The Hong Kong accounting professionals and educators have to develop relevant materials on IFRS.
[Copyright of Journal of Management Research. Full article may be available at the publisher's website:
http://www.macrothink.org/journal/index.php/jmr/]

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]

This paper explores whether any of the traditional aspects of Chinese culture discussed in the marketing and cross-cultural literature still apply to today's generation of Chinese students in the seemingly westernized location of Hong Kong. It finds that most of the traditional cultural beliefs are still endorsed although Hong Kong students also felt that they were quite independent, individual and creative-within the framework of respecting traditional values. The paper then discusses (on the basis of presenting the same set of students with the findings of this part of the research) how foreign universities might adapt their courses and programs to meet the cultural needs of Hong Kong students. It was found that universities need to adopt a delicate balance between respecting traditional Chinese values and concepts, and encompassing more westernized beliefs and attitudes which enable the students to learn in an environment which enables them to express their creativity and individualism, within a fundamentally quite conservative cultural environment. The value of the research is that it will help foreign universities position their programs and courses for this quite complex and subtle market.
[Copyright of Journal of Marketing for Higher Education is the property of Routledge. Full article may be available at the publisher's website: http://dx.doi.org/10.1300/J050v13n01_09]