EXTREME localisation could damage accounting education, the holder of the first Hong Kong-awarded PhD in accountancy said. After receiving her doctorate from the Governor at the Chinese University, Dr Judy Tsui Lam Sin-lai, head of the Department of Accountancy at City University, said good accountancy education depended on the exchange of professional knowledge between expatriate and local lecturers. 'As far as good accounting education is concerned, internationalisation is necessary for local accounting students. 'We can't just depend on Hong Kong or Asian accounting academics since it is important to have academic exchange among tertiary institutes' teaching staff.' She added that 'the issue of localisation has already been carried too far at the expense of quality'. 'People forget that the youngsters and young Hong Kong academics will suffer in the long run if quality [of teaching and research] is sacrificed.' The criteria for employing lecturers should be based on their academic standard rather than their nationality, she said. 'On the other hand, there is a general shortage of locally trained accounting academics in Hong Kong, which could be counted as one of the reasons for the influx of expatriate academics.' Dr Tsui, a mother-of-three, finished her doctorate study in a remarkable three years, at the same time publishing 10 academic papers in international journals, some in collaboration with her doctorate supervisor Professor Ferdinand Gul. A fellow of the Hong Kong Society of Accountants, she said local accounting courses would be validated every four years. and take into account the needs of the accounting industry, accounting undergraduates and society as a whole.