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

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.