Benchmarking The Accounting And Finance Functions Of Hong Kong Firms

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Steven P. Landry
Terrance Jalbert
Wai Yee Canri Chan



In this article the results of a Benchmarking study sponsored by the Hong Kong Society for Accountants, Financial Management Committee are reported.  The study, in the form of a survey, was sent to 633 listed Hong Kong firms.  Sixty-seven firms responded to the survey crossing six different industries and a variety of capitalization levels.  The survey consisted of thirty-two questions that addressed seven areas of interest related to the accounting and finance functions within the firms.  The results provide benchmarks by which firms can compare their operations to those of other similar firms.  Firms can identify strengths, weaknesses and best practices and utilize the information to make changes in their organizations.  By doing so, firms may be able to achieve improved competitiveness and increased profitability.


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