Principal Lecturer
Dr. Sammy Fung joined HKU Business School as a principal lecturer in June of 2008. Dr. Fung well-integrate his accounting expertise and knowledge in his teaching, research and practical business exposure. As an academic, Dr. Fung’s research interests are corporate governance, social responsibility and business ethics issues of the corporations, NGOs and social enterprises in Asia. His teaching interests include financial accounting, auditing and corporate governance and CSR. In addition to teaching traditional accounting courses, in recent years, Dr. Fung has been developing some new courses, including corporate social responsibility and green finance for post-graduate and undergraduate students at the university.
In addition to the academic experience, Dr. Fung has rich experience in practical financial management. Prior to joining the University of Hong Kong, he served as an accounting training manager, financial management consultant and auditor for big-four audit firms for more than 10 years. Furthermore, Dr. Fung participates actively in different professional and social services organisations. He is serving as a committee member and treasurer in various Hong Kong and China education organisations and professional bodies. He is also currently working for various consultancy projects for NGOs and Social enterprises in Hong Kong.
Dr. Fung holds a Doctor of Philosophy Degree (PhD) in Accountancy from the Chinese University of Hong Kong and a Master of Business Administration Degree (MBA) from the Hong Kong University of Science and Technology. He is a member of the Hong Kong Institute of Certified Public Accountants, AICPA and CPA Australia.
Academic & Professional Qualification
CPA (Hong Kong), CPA (USA) & CPA (Australia)
BA (Washington State), MBA (HKUST) & Ph.D. (CUHK)
Courses Taught
Undergraduate Level
ACCT3109 – Auditing (Offered for all FBE students)
ACCT3111– Corporate Governance and Social Responsibility (Offered for FBE’s IBGM Program)
CCGL9018 – Corporate Social Responsibility (Common Core course offered to all undergraduate students in HKU)
Postgraduate Level
PMBA6018/ MACC7011 – Corporate Governance and Social Responsibility (Offered for MBA and Master of Accounting Programs)
MACC7017 – Strategic Business Leader (Offered for Master of Accounting Programs)
CEGP6020 – Green Finance and Investment (Offered for the Master of Social Science in Corporate Environmental Governance Program)
CMED6109 - Accounting and Financial Management in Health Care (Offered for the Master of Public Health Program)
Research Interest
Corporate governance, social responsibility and business ethics topics for the corporations, NGOs and social enterprises in Asia
Research Publications
Business Case Study/ Teaching Case
“I-Bakery - How Hong Kong NGO ventures into social enterprise”, co-authored with Florence Chan, Asia Case Research Center, The University of Hong Kong (Published: ACRC Ref: 12/522C)
“Fullness Christian Social Enterprise Limited – Offering a right path to deviant youth in Hong Kong”, co-authored with Ted Kwan, Asia Case Research Center, The University of Hong Kong (Published: ACRC Ref: 12/519C)
“Richform Holdings Ltd – A Hong Kong small enterprise implement corporate social responsibility initiatives”, co-authored with Winnie Leung, Asia Case Research Center, The University of Hong Kong (Published: ACRC Ref: 12/520C)
“How Citi successfully implemented community engagement with limited resources”, co-authored with Patrick Chau, Asia Case Research Center, The University of Hong Kong (Published: ACRC Ref: 13/535C)
“Fu Hong Society: Governance with Strong Operational Oversight”, co-authored with Herman Chan, Asia Case Research Center and ExCEL3 Project, The University of Hong Kong (Published: ACRC Ref: 13/540C)
“The Hong Kong Blind Union: A Small Self-help NGO With Board Of Directors Actively Involved In Operation”, co-authored with Chong Chan Yau and Cindy Chan, Asia Case Research Center and ExCEL3 Project, The University of Hong Kong (Published: ACRC Ref: 13/549C)
“Internal Control Review: The Practical Approach”, Asia Case Research Center, The University of Hong Kong (Published: ACRC Ref: 19/641C)
“Performing Social Impact Measurement for Social Sector’s Programs”, Asia Case Research Center, The University of Hong Kong (Work in progress)
“Green Monday: How Hong Kong Social Enterprises Explore International Market”, Asia Case Research Center, The University of Hong Kong(Work in progress)
Working Papers
“Learning outcomes as perceived enjoyment in studying accounting – personal and environmental factors” (Re-submitted for review at Journal of Accounting Education)
“Dialogue in the Dark Hong Kong: A Business Case Study of Social Impact Measurement for Social Enterprise” (Submitted for review at Journal of Business Case Study)
Conference Presentations
“Financial crisis and the adaptation of governance structures of banks” The paper is presented at the 2010 Finance and Economic Conference, Frankfurt, Germany, 17-18 August 2010
“A Systematic Review of Governance Effectiveness of Boards of the Nonprofits”, co-authored with Cecilia Chan, Danny Lam and Wang Xiaolu. The paper is presented at the ARNOVA’s Conference, Indianapolis, U.S., 15-17 November 2012
“Empirical validation and investigation of significant institutional and personal factors that impact upon and motivate accounting students”, co-authored with Raymond Leung and Joe Ilsever. The paper is presented at the Seventh Annual General Business Conference, Huntsville, Texas, U.S., 17-18 April, 2015
“The Importance of Social Responsibility to Corporate Sustainability: The Perception of CSR of Our Future Accountants”, co-authored with Raymond Leung. The paper is presented at the 5th Biennial Conference of the World Accounting Frontiers Series, Macau, China, 27-30 May, 2015
“Mandatory Adoption of IFRS, Corporate Governance Quality and Equity Financing in the Market-based Economy”, co-authored with Raymond Leung. The paper is presented at the 5th Biennial Conference of the World Accounting Frontiers Series, Macau, China, 27-30 May, 2015
“Learning outcomes as perceived enjoyment in studying accounting – personal and environmental factors”, co-authored with Raymond Leung. The paper is presented at the 30th Asian-Pacific Conference on International Accounting Issue, San Francisco, U.S. November, 2018.
Media Articles
《香港中小企业的社会责任活动》, Hong Kong Economic Journal, 5 June, 2012.
《社企创业对年青人的教育意义 - 社企民间高峰会 2012文章系列》, Hong Kong Economic Journal, 10 October, 2012.
《社企与创造共用价值》，Hong Kong Economic Journal, 4 December 2012.
《公司增加女性董事有助提高治理水平》, Hong Kong Economic Journal, 21 May, 2013.
《从“玻璃天花板”到“玻璃悬崖”- 女性董事所面对的困难》, Hong Kong Economic Journal, 23 July, 2013
“Social enterprises can make money and a lasting impact”, South China Morning Post, 15 November, 2013.
《中国企业外闯多担当社会责任》, Hong Kong Economic Journal, 14 January, 2014
《谈谈足总治理问题》, Hong Kong Economic Journal, 3 June, 2014
《社企應釐清法律註冊制度》, Hong Kong Economic Journal, 17 February, 2015
《企業可持續發展報告新趨勢》, Hong Kong Economic Journal, 5 May, 2015
Selected University and Social Services
Academic Assessor, Advanced Diploma in Accounting, HKU Space (Oct 2016 – present)
Academic Assessor, Associated Degree in Accounting, HKU Community College (Oct 2015 – Present)
Member, Board of Faculty of Business and Economics, The University of Hong Kong (August 2008 – Present)
Member, Assessment Working Group, Chief Executive's Award for Teaching Excellence (2017 - 2018)
Member, Incident Review Committee, Richmond Fellowship of Hong Kong (Mar 2018 – present)
Member, Review Panel of the Best Corporate Governance Disclosure Awards 2012, Hong Kong Institute of Certified Public Accountants (May 2012 – Present)
Academic Advisor, Hong Kong Federation of Business Studies (December 2011 to present)
Assistant Dean (UG), Faculty of Business and Economics, The University of Hong Kong (May 2013 – May 2016)
BBA Admissions Tutor, Faculty of Business and Economics, The University of Hong Kong (May 2013 – August 2015)
Chairman, Faculty Admission Committee, Faculty of Business and Economics, The University of Hong Kong (September 2013 – August 2015)
Chairman, Faculty Undergraduate Committee, Faculty of Business and Economics, The University of Hong Kong (September 2013 – August 2015)
Treasurer, Academic Staff Association, The University of Hong Kong (September, 2010 – February 2015)