lecturer

 
 
Research
January - June 2017
JOURNAL
Journal of Accounting  (download)
Casey Barnett, CFA, ACCA, MBA
IAS 41 and Latex Harvest in Cambodia

This study investigates how the International Financial Reporting Standard (IFRS) on agriculture, International Accounting Standard (IAS) 41, is applied to the primary agricultural produce in the rubber industry, latex. The scope of the study was limited to rubber producers that also conduct post-harvest processing in a developing economy, Cambodia.  Cambodia is a country in Southeast Asia that requires compliance with either International Financial Reporting Standards (IFRS) or IFRS for SMEs.  For this study, accounting practices were learned through interviews and phone surveys with accountants, finance directors and other representatives of 45 rubber producers in Cambodia.....read more

Douglas Mani-Kandt, MID
Ideas on Leaders and Current Issues among Cambodian Students

Using data gathered in a course on leadership, this paper examines two key perspectives from Cambodian university students: i) who they see as effective leaders, and ii) which current issues and problems they believe are the most critical ones facing their country. The results show that these students often see family members, especially their fathers, as the leaders they look up to the most, followed by Cambodia’s long-ruling former monarch, King Norodom Sihanouk. American Presidents, especially Barack Obama, were also a common choice. Regarding important current issues, the data shows that education, traffic, environmental issues, and corruption all take a prominent place in these students’ minds.....read more

 
FRANCISCO O. PEROL, CPA

Demand of Professional Accountants in Cambodia 

The accountancy profession has always helped to shape and support businesses, other organisations, and economies of all types and sizes. To continue to add value, professional accountants – and those who educate and employ them – must be able to meet current needs  and anticipate emerging demands.....read more

 
Juliet Cadungog-Uy

Analysis of the Percentage of Total Exams Passed byThird Year Students of CamEd Business School

CamEd Business School offers a four year Bachelor of Accounting & Finance (BA) that allows students to also earn the international CAT qualification. BA students start taking the CAT exams in their second year for the following papers: Recording Financial Transactions (FA1), Management Information (MA1), Maintaining Financial Records (FA2) and Maintaining Costs and Finances (MA2).  Third year students take the exams on Foundations of Financial Accounting (FFA/F3), Management Accounting (FMA/F2), Accountant in Business (FAB/F1), Managing Finances (FFM) and CBL/F4. Fourth year BA students take Foundations in Audit (FAU) and Cambodian Tax/F6. Of these 11 exams, nine are computer- based while 2 are paper-based.  The passing score for CAT exams is 50. The BA students’ CBE scores are usually used as basis for their final exam which is a component of their final grade for these papers.....read more

 
Juliet Cadungog-Uy

Correlation Study Between F1 CBE Scores and Other Variables

Paper FAB/F1 Accountant in Business is one of the subjects in Bachelor of Accounting & Finance (BA) in CamEd Business School taken by the students in the third year. The students also take the computer based examination (CBE) for this paper to earn international CAT qualification. In December 2015 exam, only 45% of the students passed the CBE for F1 paper. In June to December 2016 F1 classes, the F1 lecturer thought of adding more class activities like i) reviewing all technical articles written by the F1/FAB examining team and ii) conducting extended meetings by adding two more sessions to review chapters 1 to 19 of the text book......read more

 
Mr. KY SEREYVATH, PhD

Socio-economic challenges of People in Cambodia:

The case of Batambang, Siem Reap, Kompong Cham and Preah Sihanouk Province 

People residing in rural area of various parts of Cambodia are facing challenges related to unsustainability and poverty, especially for agricultural and small-business sector. Despite, Cambodia experiences with high constant growth rate of about 7% over last 5 years, the growth is not shares at the same extent to the rural people. The studies indicate that challenges related to unsustainability rural poverty is interrelated. it still faces some challenges for development, in terms of quality of public service delivery, land administration, natural resource management, environmental sustainability and good governance......read more

 
Dr. Lim Siphat

The Volatility of the CSX Index: GARCH(1,1) Model 

This study was conducted to predict the conditional variance as well as the volatility of the return of the CSX Index by employing the GARCH(1,1) model with daily data from 19 April 2012 to 12 June 2017. The estimated result of the GARCH(1,1) model which was derived by the maximum likelihood estimation method had revealed that the conditional variance was highly explained by the lagged of square residual as well as the lagged of forecast variance and no ARCH effect was found in this study. The explosive process did not exist, but a mean reverting variance process was detected since the persistence, α+β<1. The long-run daily volatility was estimated to be 1.349403% per day or 21.42% per year......read more

 

Mong Mara, Ph.D.

 Forecasting International Tourist Arrivals in Cambodia Using Holt-Winters Methods 

The ability to forecast something is what most people wish. The prediction of tourist time series data is very important in tourism management. There are many methods developed to analyze and forecast univariate time series. This study is mainly focused on forecasting quarterly international tourist arrivals in Cambodia. Holt-Winters method with additive and multiplicative seasonality is used. Diagnostic checking reveals that both models are appropriate but based mean absolute percentage error(MAPE), the model with additive seasonality is better and hence, chosen.......read more

 
Muhammad M. Ma’aji*

Measuring the Performance of an Employee is an Essential Tool within Management Control 

In recent years, the need for effective performance appraisal in an organisation has become more imperative. This is because performance appraisal is seen as important for both employees’ motivation and organisations’ success in the short, medium and long term. It assists organisation to measure performance, motivate employees and align organisational strategic activities to the strategic plans of the entity and get feedback needed to guide the planning efforts. The aim of this study is to investigate the reasons why organisations in Cambodia measure employees’ performance and the performance appraisal methods used to appraised employees.......read more

 
Dr. Parmindar Singh

Mission – characteristics, benefits, challenges and financial performance – a look at Cambodian listed firms

This article explains the characteristics, benefits of having a mission statement and the challenges faced in developing such a mission statement. An analysis of public-listed companies’ mission statement on the Cambodian stock exchange was undertaken and compared with the recommendation of Campbell and Yeung. This was followed by a simple financial analysis of return on capital employed between a firm that has a better mission statement as compared to another public listed firm whose mission statement was not as effective. Controlling for other variables, there may be a positive correlation between a firm’s mission statement and its financial performance.......read more

 
Peter Bainbridge M.A., M.Sc.,L.T.C.L. (London)

Foreign direct investment and capacity building 

This paper will consider the processes and outcomes of two nations, Cambodia and Japan, in their quest for foreign ideas and people to assist in their development. It will also consider the preservation of national cultures while experiencing the actual presence of foreign nationals – with all the cultural and religious norms which come with people of radically different backgrounds and expectations. This paper compares the historical lessons to be learned from two countries, Cambodia and Japan from 1600 to the present day.......read more

 
Peter Bainbridge M.A., M.Sc.,L.T.C.L. (London)

A primary data-based research using 127 student responses (of first semester history students) to questionnaires about their preferred senses for learning (visual, auditory or kinaesthetic) and student interviews 

This research is aimed at discovering how history students at CamEd, who are in their first semester, prefer to learn. This is a study of the three main senses (visual, auditory and kinaesthetic) used by learners and aims to find out which they rank as most important and therefore what classroom tasks would involve them most in the learning of history. The results are intended to inform the teacher as to how to enhance the learning and teaching environment inside and outside the history class. The interviews with students helped in producing ideas and checking the outcome of the questionnaire data.......read more

 
Mr. Song Kosal, MA

Cambodian Tax Audit and its Implications to Private Enterprises 

Cambodia tax system is a self-assessment tax system which required enterprises that meet the requirement for tax registration including but not limited to their legalities and turnover’s thresholds to register with the Cambodian tax authority as a small taxpayer, medium taxpayer, or a large taxpayer.  These enterprises will self-assess the amounts of taxes to be paid and submit their tax returns with payment of taxes to the tax authority on monthly and annually basis. However, the Cambodia tax regulations provide powers to tax authority to conduct the tax audit and reassess the tax amounts of the enterprises. This research paper aims to provide analysis on how importance the tax audits which conducted by relevant tax authorities are and also discusses the implications of this tax audit for the private enterprises in Cambodia.......read more

 
Mr. Ho Varabott, MA, CEFA

IPOs in Cambodia 

The term initial public offering (IPO) that we study in the class of Foundations in Financial Management (FFM) is not a new thing. It is a common term used in the developed financial markets like New York, London or Paris, to indicate when firms sell their shares to the market for the first time. Nowadays it is more associated to new dotcom or FinTech entrepreneurs in Silicon Valley, who become billionaire on their latest IPO.  In the report we will come back to understand what is an IPO? What is it for? How did it work in Cambodia? How did the shares perform? All these questions and more will be developed in this report.......read more

 
Prum Virak, PhD

Suspension of Employment Contract 

This article primarily explains the legal framework governing some frequently used arguments for suspending employment contracts. Although the Arbitration Council has built a consistent jurisprudence on suspension cases triggered by serious economic difficulty or illness, doubts still remain with regards to certain obligations and the issue of inaptitude. This article, therefore, provides some comparative insights and speculates on future directions.......read more

Prum Virak, PhD
Meaning of the British Rule of Law

This article summarizes the British concept of the Rule of Law. It does so by, first, highlighting four main generally associated with it. Then it shows how this concept is used in the present time, a that has its root deeply established in the common law judicial interpretation. After presenting the international context in which the concept occurs, the article concludes that the importance of rule of law needs to appeal to the business sector....read more

Adriaan Cornet, MSc
Mind your students A first exploration in mental health support for Cambodian students

This paper tries to explore the necessity and different possibilities of mental health support for students enrolled in the higher education field in Cambodia. The paper stresses the importance of mental health support in Cambodian students by highlighting the high prevalence of mental health disorders in the Cambodian population in general and the rise in mental distress within students worldwide....read more


July - December 2016
JOURNAL
Journal of Accounting  (download)
Journal of Humanities  (download)
Casey Barnett, CFA, FCCA, MBA
National Accounting Council of Cambodia Report on Implementation of Accounting Standards and Statutory Audits in the Kingdom of Cambodia

In January 2016, the National Assembly of the Kingdom of Cambodia passed the Law on Accounting and Auditing. Article 7 of this law gives authority to the National Accounting Council to monitor and enforce accounting and auditing rules......read more

Peter Bainbridge
To what extent did the decolonisation of Malaysia inform or parallel the French withdrawal from Cambodia ?

The accepted wisdom on colonialism by many historians is that the liberal democracies who had colonies (eg Britain and the USA) maintained  generally good records with respect to the rule of law, civil liberties, political participation, open education, and economic opportunity.  Both were willing to allow their colonies to become independent and had begun to prepare them for future independence before the Second World War began. A key factor was the concept of ‘self determination’ introduced by the League of Nations in 1919. Racism was still present, however...read more

Prum Virak, PhD
Non-Competition Clause in the French Labor Law

This article primarily throws a glance at the essence of the non-competition clause in the French labor law. It does so by looking at the evolving jurisprudence on the requirements for the clause’s validity and their current application. Since the French had influenced the drafting process of Cambodia’s labor law, knowledge of the French jurisprudence may become useful when handling competition-related disputes in Cambodia in the future....read more

Douglas Mani-Kandt, MID
Poverty Rate(s) in Cambodia:  A Roadmap

“Cambodia is a poor country.” This is a statement commonly heard amongst both residents and travelers in Cambodia. And, to a large extent, it is true: the average income in Cambodia as of 2015 was $1070 (as measured by per capita Gross National Income) (World Bank, 2016). But what does “being poor” mean?....read more

Ky Sereyvath, PhD in Economics

A Revenue Neutral Global Carbon Tax to Solve the Global Warming Problem∗

In this paper we want to make a limitation of global warming as it was agreed on the Copenhagen summit. Here we propose a revenue neutral global carbon tax as a possible solution. We will show that a carbon tax is superior to a cap and trade mechanism and that there are some chances that the majority of all countries would accept the proposal. It will become clear that it is easy to introduce such a carbon tax.

Keywords: Global warming, carbon tax, cap and trade.....read more

Dr. Parmindar Singh

Corporate Social Responsibility: A conceptual analysis

The purpose of this article is to explain and create enlightenment on corporate social responsibility and creating shared value concepts. This article explains the definitions of corporate social responsibility, discusses the importance of corporate social responsibility, explains what can be done for firms to be seen as practicing their corporate social responsibility, gives examples of issues pertaining to corporate social responsibility, articulates the concept of creating shared value and culminates with conclusions on this area......read more

Ediri Okoloba Anderson, MA in TESOL

Running head: TURNING A GOOD BUSINESS SCHOOL TO A GREAT BUSINESS SCHOOL USING A BOOK CALLED FROM GOOD TO GREAT

Every school would like to be the best, but most schools or institutions lack the rudimentary know how. Hence, cannot figure out what they can do to be the best. Purpose: The purpose of this research paper is to propose ways that can be used to make a good school into a great school. By understanding the basis and actions proposed by Collins in his book “Good to Great”, any school can adopt approached and strategies that will ultimately make it great.....read more

Kathryn Ogden, TESOL

Running head: CATS REVIVAL OF FORMATIVE ASSESSMENT

The concept of how formative assessment has been pushed aside for generations is troubling in all areas of education, especially when students are learning solely in non-primary languages. The formative assessment process is a must for any truly significant learning to occur. Exploring the summative assessment, formative assessment, and Classroom Assessment will provide a better insight into lesson planning as well as see how easy it is to become trapped in old teaching styles. The newest teaching styles and theories embrace the formative assessment process and Classroom Assessment Techniques because they have ......read more

Prum Virak, PhD
Subordination in Employment Relationship
This article seeks to highlight the various meanings of subordination in the employer-employee relationship. It does so by looking at the moral, legal, and jurisprudential basis. The latest ruling handed down by the Arbitration Council seems to have followed a certain pattern which would likely become a reliable source for statutory interpretation. Placing the subordination matter in a comparative context, the article concludes that there is space for more theoretical applications...read more
January - June 2016
JOURNAL
Journal of Accounting  (download)
Journal of Humanities  (download)
Dr. Parmindar Singh
Firm level cultural analysis

The paper aims to analyse organizational culture using Johnson, Scholes and Whittington’s Cultural Web. The paper also aims to analyse the usage of Cultural Web in understanding how firms can change their culture as well as how culture can affect chosen strategies...read more

Prum Virak, PhD
A Note on Constitutional Principle: Same Work, Same Wage?
This short article seeks to highlight the same work same wage principle enshrined in the Cambodian Constitution. It begins with a brief introduction on the meaning of the Constitution itself, followed by several approaches often used in statutory interpretation. Since an agreed definition of what constitutes same work still seems lacking in Cambodian system, the article relies on a comparative view to shed light on some directions this constitutional principle might take in the future...read more
Ho Varabott, MA, CEFA
Research on Valuation of Banks in Cambodia
According to the official statistic data by June of 2015 of National Institute of Statistic of Cambodia, Cambodia is expected to have an economic growth 6.9% in 2015 lower than expectation, however, with average GDP growth rates predicted by the IMF at 6.2-7.7% per year for the next three years, Cambodia would be the 2nd fastest growing economy in the region behind only Laos...read more
Ky Sereyvath, PhD in Economics
Regional Economic Integration of the Great Mekong Sub-Region Perspectives and Risks
According to the Asian Development Bank (ADB), the Greater Mekong Sub-region (GMS) Program is a program initiated in 1992 by Cambodia, the People’s Republic of China (PRC, specifically Yunnan Province and Guangxi Zhuang Autonomous Region), the Laos People’s Democratic Republic (Laos), Myanmar, Thailand, and Vietnam...read more
Samuel A. Whitley, BBA
Advantages and Disadvantages of Formative and Summative Assessments for Students and Teachers
Every classroom, just like Cambodia, is full of wonder. Teachers wonder if their students are learning what they are teaching, students wonder if what is being taught will be on the test, and if what they are supposed to learn will ever really matter in their lives...read more
Kathryn Ogden, TESOL
The Intelligibility of Intelligibility
One student, who had been educated at a Turkish Islamic school in Phnom Penh, stated that communicating in English with others within Cambodia was very difficult for him during his primary and high school years because he was taught English by only Turkish teachers who were non-native English speakers...read more

Srun Hour
Relationship between Color Code Personality and Depression of Freshman Students at Royal University of Phnom Penh
There are 1,009 students interviewed for the study. Among these students, 50.7% are females, 21.1% receive scholarship, 84,8% are from intact families, 94.5% report to have at least the average level of religiosity, and 19.7% are from poor families, In addition, 93.3% are not Phnom Penh native-born...read more