Role of Practical Experience: Perception Among Hong Kong Accounting Faculty

1996 ◽  
Vol 4 (2) ◽  
pp. 85-99
Author(s):  
Connie Shum ◽  
Wing‐Hung Tam ◽  
Gladie Lui
2016 ◽  
Vol 32 (2) ◽  
pp. 17-38 ◽  
Author(s):  
Kenneth J. Smith ◽  
David J. Emerson

ABSTRACT Recently there has been much discourse regarding the existence, extent, causes, and consequences of a purported divide between accounting practice and academia. The crux of this issue relates to the charge that many new-generation faculty have a primary focus on academic research, but lack significant practical experience or certification, and the related claim that students may lack the requisite skills upon graduation. This study addresses these concerns by examining the incidence and trend in the possession of practice credentials, experience, and other activities among accounting faculty who graduated between 1994 and 2013. We evaluate how differences in institutional focus, possession of a practice credential, and proportion of credentialed faculty manifest in research propensities, current business experience, and student performance on the CPA exam. We identify a downward trend in practice credential possession that is more pronounced at research-oriented institutions. We further find significant differences in experience and publication activity across levels of both institutional focus and possession of a practice credential. We also find that students from research-oriented universities, schools with separate AACSB accounting accreditation, and those with a higher percentage credentialed faculty perform better on the CPA exam. Other results and the role of adjunct faculty in bridging this alleged divide are also examined.


Author(s):  
Francis L. F Lee ◽  
Joseph M Chan

Chapter 1 introduces the background of the Umbrella Movement, a protest movement that took hold in Hong Kong in 2014, and outlines the theoretical principles underlying the analysis of the role of media and communication in the occupation campaign. It explicates how the Umbrella Movement is similar to but also different from the ideal-typical networked social movement and crowd-enabled connective action. It explains why the Umbrella Movement should be seen as a case in which the logic of connective action intervenes into a planned collective action. It also introduces the notion of conditioned contingencies and the conceptualization of an integrated media system.


2021 ◽  
pp. 001112872110141
Author(s):  
Jian-Bin Li ◽  
Catrin Finkenauer

We examined the association between normative beliefs about aggression toward police (NBAGG→P) and participation in social protests during 2019–2020 and use of aggression among 1,025 Hong Kong university students. We also investigated the role of ecological risks (i.e., distrust in institutions, exposure to community violence, poor family monitoring, poor university discipline and affiliation with delinquent peers) and future orientation in NBAGG→P. The results showed that NBAGG→P was related to more participation in social protests and use of aggression. Ecological risks (except for poor family monitoring) and a positive future orientation were related to more and less NBAGG→P, respectively. Moreover, the “distrust in institutions and NBAGG→P” link was stronger for students with more, rather than less, positive future orientation.


2019 ◽  
pp. 088626051988993 ◽  
Author(s):  
Heng Choon (Oliver) Chan ◽  
Lorraine Sheridan

Most stalking studies are conducted in the West. Limited information is available on victims of stalking from the Asian continent. This study specifically explored the victimization experiences of young male and female adults in Hong Kong. Using a large sample of university students ( N = 2,496) aged between 18 and 40 years, the gender distribution of stalking incident characteristics was examined, along with prevalence of various stalking behaviors, and victim–offender relationships by types of stalking behaviors. The differential role of demographic and psychosocial characteristics in stalking victimization experience was also explored. The lifetime prevalence rate of stalking victimization was 8.2%, with a higher estimate in females than males (11.6% vs. 3.8%). The sample analyzed in this study was 196 stalking victims. Although surveillance-oriented behaviors were most frequently reported by both males and females, significant gender differences in types of stalking behaviors were noted. Multivariate analyses indicated that increases in age and levels of self-esteem were correlated with an increased probability of experiencing stalking victimization, while being a male and higher levels of life satisfaction were related to a lower likelihood of falling prey to stalking victimization. This study concludes with a call for anti-stalking legislation in Hong Kong given the devastating nature and consequences of stalking victimization.


2021 ◽  
pp. 000486742110512
Author(s):  
Francisco Tsz Tsun Lai ◽  
Vivien Kin Yi Chan ◽  
Tsz Wai Li ◽  
Xue Li ◽  
Stevan E Hobfoll ◽  
...  

Objective: There is a socioeconomic gradient to depression risks, with more pronounced inequality amid macroenvironmental potential traumatic events. Between mid-2019 and mid-2020, the Hong Kong population experienced drastic societal changes, including the escalating civil unrest and the COVID-19 pandemic. We examined the change of the socioeconomic gradient in depression and the potential intermediary role of daily routine disruptions. Method: We conducted repeated territory-wide telephone surveys in July 2019 and July 2020 with 1112 and 2034 population-representative Cantonese-speaking Hong Kong citizens above 15 years old, respectively. Stratified by year, we examined the association between socioeconomic indicators (education attainment, household income, employment status and marital status) and probable depression (nine-item Patient Health Questionnaire [PHQ-9] ⩾ 10) using logistic regression. Differences in the socioeconomic gradient between 2019 and 2020 were tested. Finally, we performed a path analysis to test for the mediating role of daily routine disruptions. Results: Logistic regression showed that higher education attainment in 2019 and being married in 2020 were protective against probable depression. Interaction analysis showed that the inverse association of higher education attainment with probable depression attenuated in 2020 but that of being married increased. Path analysis showed that the mediated effects through daily routine disruptions accounted for 95.9% of the socioeconomic gradient of probable depression in 2020, compared with 13.1% in 2019. Conclusion: From July 2019 to July 2020, the mediating role of daily routine disruptions in the socioeconomic gradient of depression in Hong Kong increased. It is thus implied that infection control measures should consider the relevant potential mental health impacts accordingly.


2021 ◽  
pp. 26-30
Author(s):  
E. Korochkina

The article reveals the practical experience of an elementary school teacher in shaping knowledge of different types of speech (types of text) among third-graders: text-description; narration text; text-reasoning. An example of organizing a Russian language lesson to familiarize with the text-reasoning is given. The role of such teaching methods as observing the characteristics of texts of different types, conducting an educational dialogue, and independent work on creating texts of different types is emphasized.


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