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The kingdom of Cambodia is located in mainland Southeast Asia, between latitudes 10° and 15′ N and longitudes 102° and 108′ E. Cambodia covers an area of 181,035km2 and is…
The kingdom of Cambodia is located in mainland Southeast Asia, between latitudes 10° and 15′ N and longitudes 102° and 108′ E. Cambodia covers an area of 181,035km2 and is divided into 21 provinces. It is bordered to the north by Thailand and Laos, to the east and south by Vietnam, and to the south and southwest by the Gulf of Thailand. Most of Cambodia's land is relatively flat with vast tracts of land given over to rice production. Other areas of Cambodia are mountainous, including the Dangrek, Cardamom, and Elephant mountain ranges (Kingdom of Cambodia, 2001).
The purpose of this paper is to explore the field of accounting as a nexus between the rise of industrial societies, strategies of elites to preserve and reproduce…
The purpose of this paper is to explore the field of accounting as a nexus between the rise of industrial societies, strategies of elites to preserve and reproduce privilege, practices of state control and the external forces of colonisation and globalisation. The authors explore this field in the context of Cambodia which embodies a particularly diverse range of internal and external influences.
A qualitative research approach is employed. The research methods were an analysis of secondary sources and interviews with key officials former Head of State and academics. An effort was made to interview Khmer Rouge survivors about the nature of the accounting practices, class and state control.
During the pre-colonial and the period of French colonial influence, there was relatively accounting practice or distinctive professional bodies. Under the Khmer Rouge there was both a clear rejection of individuals with accounting skills while there were some attempts to use of elements of accounting as tools of central control. This use of accounting as a tool of control was further normalised under Vietnamese rule and socialism. Following the restoration of independence there was some French influence on the growth of institutional and practices of accounting. However, these institutions and practices have been modified and refined by recent growth of international accounting firms and the Association of Chartered Certified Accountants.
This paper has significant implications for understanding the nature and development of the accounting in developing countries, recognising both national and internal influences.
This paper has practical implications for understanding the nature and changes associated with the accounting profession in a global context.
This paper adds new literature on accounting which recognises the nexus of interests, practices and institutions associated with the field of accounting.
The purpose of this paper is to provide a critical analysis and survey of Cambodia’s recent efforts to combat corruption. It explores the policy context, perceived extent of corruption, causes of corruption, anti-corruption measures, evaluates those anti-corruption measures, and provides policy recommendations.
This paper reviews the literature on corruption and anti-corruption efforts in Cambodia. It relies on available data from the World Bank and Transparency International, and compares these data over time.
The paper shows that corruption in Cambodia is pervasive and that anti-corruption efforts are limited because of a lack of political will. Existing anti-corruption measures designed with loopholes must be amended, but implementation remains the primary challenge.
This paper contributes to the limited literature on combating corruption in Cambodia.
The country of Cambodia is vulnerable to climate variability and climate change (MoE, 2005). Flood and drought are common in Cambodia, and their impacts include the yearly…
The country of Cambodia is vulnerable to climate variability and climate change (MoE, 2005). Flood and drought are common in Cambodia, and their impacts include the yearly destruction of infrastructure, property, crops, and livestock, and the loss of lives. Cambodia's adaptive capacity for flood and drought is poorly developed (NAPA, 2006). Cambodia receives most of its rainfall from the southwest monsoon, which occurs from mid-May through November. The coastal regions receive the highest rainfall amounts, about 3,000mm/year, while the highlands and lowlands receive 2,500mm/year and 1,400mm/year, respectively. The monthly distribution of rainfall results in a wet season extending from May through December and a dry season from December through April. On average, the annual rainfall in Cambodia is a bit higher than that of other countries in the region. Although the rainfall distribution in the country is high, drought has still occurred in recent years (MoE, 2005).
EU trade sanctions on Cambodia.
Management science, operational and financial risk of overseas enterprises.
This case is mainly applicable to international business course and project management course.
Since 1992, the Great Mekong sub-regional economic cooperation between China and ASEAN countries was officially launched and set free economic zone. Hydropower is starting to develop in recent years in Cambodia, and it is a good significance to Cambodia's industry. Furthermore, most of hydropower plants in Cambodia are built by Chinese companies. Thus, this paper will analyze the current risk and condition of Kamchay hydropower, as well as the development of Chinese enterprise for Cambodia economic and social development.
Expected learning outcomes
This case study provides students concepts on international business, project management, and operational risk of overseas enterprises. The principle of project contracting, labor cooperation, and project financial in international process are considered together with the implications they have for advancing understanding of the problem of the host country's government interests and the various risk of enterprises in international BOT projects.
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In all areas other than fundamental rights Cambodia was the lowest of the 15 countries surveyed in the East Asia and Pacific region. However, in September, Phnom Penh…
Cambodia's tourism sector has increasingly been playing a crucial role and is the key to the country's socio‐economic development. The purpose of this paper is to…
Cambodia's tourism sector has increasingly been playing a crucial role and is the key to the country's socio‐economic development. The purpose of this paper is to investigate how value changes in Cambodian society affect development of the tourism industry and to evaluate the events having potential impact on tourism market development.
The Delphi qualitative forecasting technique has been utilized in a variety of settings as a powerful market research tool. In this empirical study, the Delphi method is utilized to predict the future tourism and hospitality scenarios for Cambodia from 2005 through 2020, as well as their marketing policy implications at regional and national levels. A representative sample of diverse groups of Cambodia tourism and hospitality industry experts were pooled for data collection.
The study results indicate that experts predict more structural changes will be taking place in the tourism and hospitality industry. An interesting study finding is that most of the tourism and hospitality events will take place in the medium and long‐term horizon. It is predicted that there will not be much change in value orientations of Cambodians, except for significant change in high value of materialism and interactive learning and cultural exchanges.
The research offers implications for tourism researchers, the Cambodian government tourism ministry, as well as tourism industry actors.
The paper offers greater insights into the working of qualitative forecasting in the development of tourism market planning in emerging markets.