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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.

Given Wikipedia’s size and importance to the world’s information infrastructure, it can be forgotten that there exists under the same Wikimedia Foundation umbrella, a number of other volunteer wikis producing information on a variety of topics and subjects. Little research has been conducted on these offshoots. In this article I examine one of the earliest of these efforts, Wikivoyage, a free wiki-based travel guidebook.

I examine the content of Wikivoyage’s articles on the temples of Angkor, Siem Reap (the tourist gateway to the temples), the introductory page for the country of Cambodia as a whole and a sample of regional Cambodian entries. Textual and discourse analysis is the foundation of this work.

The findings suggest that although Wikivoyage is not currently an exemplar of alternative tourism discourses, it certainly has potential. But that potential can only be realized if those interested in contributing to the site alternative perspectives and discourses take up the task in a sensitive manner and in accordance with the developing editing culture.

While conceding that Wikivoyage is currently unlikely to monopolize the guidebook market anytime soon, it is still important to study this social phenomenon both for its own intrinsic interest and to assess its potential for a more enlightened and transformative tourism.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-03-2020-0104

Managers as Actors Those of us who manage are playing on an organisational stage every day. We enter early every morning to take up our roles, whether it is as chief executive, marketing manager, personnel adviser, production executive or any of the numerous other roles that have to be performed if work is to be done effectively.

The introduction of the 22 member countries of the 4+10+2+6 model of the Asian economy is the immediate task. Japan, Korea, China, India, Indonesia, the Philippines, Brunei Darussalam, Malaysia, Singapore, Thailand, Vietnam, Cambodia, Laos, and Myanmar constitute the now-famous 4+10 model. Following the principle of inclusion, Mongolia, Chinese Taipei, Bangladesh, Bhutan, Nepal, Pakistan, the Maldives, and Sri Lanka, as they belong to the regional map of the continent of Asia, are the eight remaining member countries (see Chapter 1). An overview of Asia's 22 member continental economy the AE-22, with its 3.6 billion people (2006) who have made the region of Asia their home in a land area of 20.5 million km² should be welcome. To put these figures in perspective, the AE-22 comprises only 13.7 percent of the world's land area, but is home to over half the world's population. Tables 2.1–2.4, presented below, illustrate the various figures relating to population, land area, GDP, and GDP per capita of the member nations of the AE-22.

There are a large number of destinations in which post-conflict tourism (PCT) might be a relevant development option. This chapter considers four destinations which have opted to use the PCT brand as part of their strategies to attract tourists. These destinations – Cambodia, Nicaragua, Rwanda and Bougainville (within the country of Papua New Guinea) – are on four different continents, had conflicts which ended in the last decade of the twentieth century and represent tourism industries at different stages of development. They were also chosen because they are at low or medium levels of development and have relatively small populations of less than 20 million people. The chapter considers the different ways in which PCT is or might be used not only to provide economic opportunities for local residents, but also as a means towards reconciliation, healing and recovery after conflicts which have resulted in many casualties and divided the people against each other. Each of the case study destinations have attempted to turn a negative aspect of their histories into an opportunity for development, with differing levels of success.

The purpose of this paper is twofold: first, to assess the impact of the 1999 Special Issue on Professionalization in Asia in the Accounting, Auditing and Accountability Journal (AAAJ); and second, more generally to review research on this topic post-1999.

The paper starts with a discussion of the research articles of the Special Issue. It then identifies research that has cited papers in the Special Issue and which focusses on professionalization in Asia to identify relevant subsequent research. In addition, a literature search is conducted to locate post-1999 work that has not cited papers from the Special Issue but has investigated the same topic area. Analyzing both sets of work enables an integrated review of the field and aids the identification of future research opportunities. The study covers published research articles and books on professionalization projects in Asia from 1999 to 2018. In this paper, reference to Asia focusses on East Asia (including countries such as China and Japan), South Asia (including countries such as Bangladesh, India and Sri Lanka), and South East Asia (including countries such as Brunei, Cambodia, Indonesia, Malaysia, the Philippines and Vietnam). Given the elapsed time of near 20 years, there has been sufficient time for research to be published. Therefore, the review focusses on published output only and does not discuss unpublished theses, conference proceedings nor working papers.

First, the Special Issue of AAAJ in 1999 generally adopted a critical lens and studied professionalization as projects of market closure and collective mobility. The corporatist framework of Puxty et al. (1987) provided a useful framing to analyze the influence of states, markets and communities on professionalization. Second, the Special Issue has helped to spur interest in understanding professionalization in the region. Post-1999, there are studies of countries not covered in the Special Issue. Third, the themes identified in the Special Issue continue to be relevant and are examined in post-1999 work: the active role of the state, the legacies of colonization, the activities of transnational accounting bodies; and to a lesser degree, the influence of transnational accounting firms. Finally, future research could usefully focus on: the distinctive and more expansive role of Asian state agencies; the conduct of deeper comparative research; the role of accounting firms in the region; and the impact of transnational agencies such as the International Federation of Accountants and the World Bank.

There are three limitations. First, the review of literature omits unpublished research such as PhD theses and working papers. Second, it focusses only on research published in English. As a result, some work may be excluded. Third, it assesses the contribution of a single issue (i.e. the 1999 AAAJ Special Issue) and does not discuss work that preceded 1999.

This paper is aimed at assessing the impact of the 1999 Special Issue but also presents a wide-ranging analytical review of published research on accounting professionalization in Asia since 1999. The paper identifies several areas for future research and proposes a modified model of state-market-community-profession relations. In particular, the paper emphasizes the large and distinctive roles of Asian state agencies and the activities of transnational actors (both those within the profession as well as those that are external).

Political corruption takes many forms across different countries and regions. The types of corruption that occur in American politics are drastically different from the clientelism, nepotism, and corrupt electoral practices that are seen in the developing world. This chapter will analyze three distinct cases of political corruption in Southeast Asian politics: clientelism in Cambodia, nepotism in Thailand, and the 2021 coup d'état in Myanmar. All three cases highlight the unique challenges facing developing democracies and reveal that, while political corruption affects all countries to a degree, distinct regional and cultural differences produce different forms of corruption in Southeast Asia than in the United States.

This chapter provides an overview of the century-long economic history of scheduled passenger airlines services in developing countries. Initially there is discussion of what constitutes a developing country and how airlines activities interact with development processes. It is a broad view which compares and contrasts the varying paths civil aviation has taken within different countries and internationally. It offers some insights as to why airlines are where we are today and as to what the future may hold for developing nations.