Quality Assurance of Non-Local Accounting Programs Conducted in Hong Kong

Mei-Ai Cheng,Noel W Leung

doi:10.5539/hes.v4n5p47

Abstract

This study examines the current government policy and institutional practice on quality assurance of non-local accounting programs conducted in Hong Kong. Both international guidelines, national regulations and institutional frameworks in higher education and transnational higher education, and professional practice in accounting education are reviewed and examined. Two UK accounting programs are further examined in this study. The purpose of this study is expected to provide appropriate recommendations for the policy makers and those institutions in improving quality assurance of non-local accounting programs conducted in Hong Kong.

Highlights

1.1 Overview of Higher Education and Accounting Profession in Hong KongHigher education (HE) and higher education institutions (HEIs) have been the sole products in developed and industrialized countries because they were quite expensive, and the aims of Hong KongHigher education (HE) mostly focused on the education of elite group in the past
Both two United Kingdom (UK) universities have their own quality assurance (QA) mechanisms in order to fulfill the statutory requirements of their domestic regions; they even disclose the details of their QA mechanisms in accordance with the UK Quality Code
Since they have collaborating programs with several partners, their quality handbooks mention the review of quality and standards and the governance of their collaborative partners

Summary

Introduction

1.1 Overview of Higher Education and Accounting Profession in Hong KongHigher education (HE) and higher education institutions (HEIs) have been the sole products in developed and industrialized countries because they were quite expensive, and the aims of HE mostly focused on the education of elite group in the past. HEIs in Hong Kong can be categorized as “public” (UGC-funded) (Note 1) and “private” (non-UGC-funded) in accordance with the source of funding, or more appropriately, the post-secondary programs are classified as “UGC-funded or government funded” and “self-financing” (Note 2) programs (Note 3). Most foreign HEIs offer several off-campus (non-local) programs through different delivery modes, such as franchising, branch campuses and distance learning and three common modes of non-local programs conducted in Hong Kong are shown in Appendix A. The portion of those non-local programs is part of transnational higher education (THE) which means any HE provision available in more than one country (ENQA, 2010). All local and non-local HEIs and course providers make up the “HE sector” in Hong Kong

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Results

Conclusion