Dr. Sammy FUNG
Accounting and Law

Principal Lecturer
3917 4214
flksammy@hku.hk
KK 1220


Academic & Professional Qualification
CPA (Hong Kong), CPA (USA) & CESGA
BA (Washington State), MBA (HKUST) & Ph.D. (CUHK)
Biography
Dr. Sammy Fung joined the Faculty of Business and Economics as a principal lecturer in 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 and teaching interests are corporate governance, social responsibility and business ethics issues of the corporations, NGOs and social enterprises in Asia. In addition to teaching traditional accounting courses, in the recent years, Dr. Fung has developed and delivered a number of new courses to enrich the curriculums of various programs at both undergraduate and postgraduate levels in HKU, including 1) corporate governance and social responsibility; 2) sustainable finance; 3) strategic business leaders & 4) Corporate Social Responsibility. Dr. Fung’s passion in teaching and learning has earned him high recognition for teaching excellence. He was given the Outstanding Teacher Award (Postgraduate Teaching) by HKU Business School in 2020.
In addition to the academic experience, Dr. Fung has rich experience in practical financial management. Prior to joining the University of Hong Kong, he has 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 organizations. He is serving as a committee member and treasurer in various Hong Kong and China education organizations 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, the American Institute of Certified Public Accountants as well as a Certified ESG Analyst of the European Federation of Financial Analyst Societies.
Teaching
Undergraduate Level
ACCT3109 – Auditing (Offered for all UG students of Business School)
ACCT3111– Corporate Governance and Social Responsibility (Offered for the students of IBGM Program)
CCGL9018 – Corporate Social Responsibility (Common Core course offered to all undergraduate students at HKU)
Postgraduate Level
PMBA6018/ MACC7011/PMGM7021 – Corporate Governance and Social Responsibility (Offered for the students of Part-time MBA, Master of Accounting Program & Master of Global Management Program)
MACC7017 – Strategic Business Leader (Offered for the students of Master of Accounting Program)
CEGP6020 – Green Finance and Investment (Offered for the students of Master of Social Science in Corporate Environmental Governance Program)
CMED6109 – Accounting and Financial Management in Health Care (Offered for the students of Master of Public Health Program)
Research Interest
Corporate governance
Social responsibility and business ethics topics for the corporations
NGOs and Social enterprises in Asia
Selected Publications
Business Case Study/ Teaching Case
“iBakery – 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)
?“Green Monday: How Should a Hong Kong Social Enterprises Explore International Market”, Asia Case Research Center, The University of Hong Kong (Published: ACRC Ref: 20/669C)
?“Global Token: Receiving Unclean Audit Opinion Twice on the Blockchain Operations”, Asia Case Research Center, The University of Hong Kong (ACRC Ref: 21/685C)
?“Performing Social Impact Measurement for Social Sector’s Programs”, Asia Case Research Center, The University of Hong Kong (ACRC Ref: 21/687C)
?“Implementation of Activity-Based Costing (“ABC”) for a Private Hospital”, Asia Case Research Center, The University of Hong Kong (Work in progress)
“The COVID-19 Pandemic and the Adaptation of Professional Audit Firms” Asia Case Research Center, The University of Hong Kong (Work in progress)
“Wirecard’s Multi-billion-dollar Fraud: Who should be blamed for the Corporate Governance failure”, Asia Case Research Center, The University of Hong Kong (Work in progress)
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
Knowledge Exchange Activities
KE Project Funding, “Social Impact Assessment for the Non-governmental Organizations and Social Enterprises in Hong Kong”, Knowledge Exchange Office, University of Hong Kong (Ref: KE-IP-2020/21-20; Amount: HKD78,000)
Awards and Honours
Faculty Outstanding Teacher Award (Postgraduate Teaching) 2019 – 2020
Service to the University/ Community
Academic Advisor, HKU Business School (2012 – Present)
Member, HKU Business School (August 2008 – Present)
Academic Assessor, Advanced Diploma in Accounting, HKU Space (Oct 2016 – present)
Academic Assessor, Associated Degree in Accounting, HKU Community College (Oct 2015 – Present)
Academic Advisor, Hong Kong Federation of Business Studies (December 2011 to 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 – July 2018)
Member, Review Panel of the Best Corporate Governance Disclosure Awards 2012, Hong Kong Institute of Certified Public Accountants (May 2012 – May 2019)
Assistant Dean (UG), HKU Business School (May 2013 – May 2016)
BBA Admissions Tutor, HKU Business School (May 2013 – August 2015)
Chairman, Faculty Admission Committee, HKU Business School (September 2013 – August 2015)
Chairman, Faculty Undergraduate Committee, HKU Business School (September 2013 – August 2015)
Treasurer, Academic Staff Association, The University of Hong Kong (September, 2010 – February 2015)