Applies a new strategy formulation instrument (named as the strategy formulation (SF) framework), which is geared for an Asian (Chinese) culture within the banking industry of Hong Kong. In particular, the focus will be on a case study of the ABC Bank. The ABC Bank remains one of the more...

As a territory of the UK (until 1 July 1997), Hong Kong followed the UK accounting and auditing standards quite closely, in most cases mirroring the requirements. However, there was a departure regarding the elimination of the statutory audit of small private companies in the UK in 1994, but...

The phenomenon of the majority of the companies listed in Hong Kong (HK) but incorporated overseas (OLCs) has caused a widespread concern among investors from all over the world as well as the policy makers in HK, the United Kingdom and China. However, no empirical study has attempted to find...

Electronic business has changed the way of conducting business and raises a number of tax issues and problems internationally. The challenge is for the tax authorities to assure the functionality of tax, including the determination of taxable transactions, taxable quantum and which government...

This paper describes a project which uses the quality‐function‐deployment technique to improve a distance‐learning program, operated by a government training organization in Hong Kong, for junior staff in the clothing‐manufacturing industry. The scope of this study is twofold: it...

Given the fact that the effectiveness of safety management systems (SMS) have reached a no‐improvement plateau in most organisations in Hong Kong, those involved in SMS would agree that change is needed to give safety a continuous improvement momentum. The concepts, principles, tools and...

The purpose of this study is to identify the most frequently found symptoms of obsolete costing systems and to investigate whether these symptoms are associated to the proportion of overhead related to non‐output unit activities in a business environment in which traditional costing systems...

This exploratory study profiles the career drivers of junior auditors in the Hong Kong Special Administrative Region. Specifically, the study identifies what “drives” a junior auditor in a public accounting firm. Comparative examinations of the career drivers are also performed using the...

Due to the rapid growth of electronic commerce worldwide, the traditional approach of taxing business profits in Hong Kong, a source‐based common law jurisdiction, warrants a close review as to its compatibility with such a modern way of doing business. Although the Inland Revenue Department...