Can Universities Help to Satisfy Accounting Practitioners’ Responses of Accounting Academics’ to Accounting Practitioners’ Perceptions of Weaknesses and Strengths of Accounting Graduates in Hong Kong

Abstract

The waves of modernism which led to minimal liberal stein the first wave, democratic welfare state in the second and post modernismsince 1990s in the third resulted in servant government, reinforcement of civil society and neoliberalism which were followed by global economy and concept of good governance. These changes led to a new approach to administrative law. Due to crisis in modernism and welfare state in 1970, a new approach called “Fundamentalism” or “Yellow Light” Approach was defined as the main objective of administrative law which was the sum of state-centric approach (i.e. red light approach) and citizen-centric approach (i.e. green light or instrumentalist approach). It identified a new concept called “Administrative Justice” which led to fields of administrative control on one hand and efficiency and effectiveness of administrative system as well as attention to its requirements on the other. Citizens and their demands are the priority in this system. It lend to a trend in which the whole administrative system was under constant surveillance to become an accessible, fair and efficient through measures such as devising methods for possible civilian complaints against administrative decisions. The present study aims to examine this modern concept and characteristics of a proper administrative system as well as the association among general principles of administrative law, administrative decisions, good governance and judicial supervision.