A survey of financial and management accounting practices in small and medium enterprises in Cambodia | |
| Author | Sophanna Yath |
| Call Number | AIT RSPR no.SM-05-103 |
| Subject(s) | Small business--Cambodia--Finance Small business--Cambodia--Accounting |
| Note | A research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration, School of Management |
| Publisher | Asian Institute of Technology |
| Series Statement | Research studies project report ; no. SM-05-103 |
| Abstract | Cambodia is currently at the crossroads of economic development. Development is taking place in an increasingly competitive regional and international marketplace, making it imperative that SME issues and challenges are successfully identified and addressed. SMEs dominate economic activity in Cambodia and account for a substantial part of employment. Increasingly the key to the development, SMEs make up approximately 99 percent of all enterprises and almost half of all employment. By carrying out a survey based method, this research will present and analyze some issues related to financial and management accounting practices in SMEs in Cambodia. It will also find out what kinds of accounting and financial information do SMEs consider useful, and what do they actually use. The regulations are the main drives why SMEs prepare financial statement and financial information. Moreover, there are some SMEs called "Non-preparers" who prepare nothing, not even Balance Sheet and Income Statement. This is because of their business size, or they are in the business sectors such as handicraft, repairing service, tourism service and so on which do not require doing so. Taking care their customers, and predicting their sale activities are actually the major reasons why their businesses still operate and run successfully. |
| Year | 2005 |
| Corresponding Series Added Entry | Asian Institute of Technology. Research studies project report ; no. SM-05-103 |
| Type | Research Study Project Report (RSPR) |
| School | School of Management (SOM) |
| Department | Other Field of Studies (No Department) |
| Academic Program/FoS | Master of Business Administration (MBA) (Publication code=SM) |
| Chairperson(s) | Venkatesh, Sundar |
| Examination Committee(s) | Kouwenberg, Roy; Sununta Siengthai |
| Scholarship Donor(s) | French Government;AIT Fellowship |
| Degree | Rereach report (M.Sc.) - Asian Institute of Technology, 2005 |