January - June 2017
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

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

January - June 2017
Journal of Accounting  (download)
July - December 2016
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


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


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 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