Development of the accounting profession in Cambodia

Authored by: Juliet Cadungog-Uy

The Routledge Handbook of Accounting in Asia

Print publication date:  August  2017
Online publication date:  August  2017

Print ISBN: 9781138189034
eBook ISBN: 9781315641867
Adobe ISBN:


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Most historical records show that Cambodia took its economic management system from the French during its colonial period and still continued to follow the same system even after gaining independence in 1953. Yapa and Jacobs (n.d., p. 8) noted that:

The first Western accounting system was imported into Cambodia in 19th century by the French to support the colonial rule and the country’s legal and accounting system developed along the lines of those in France. In particular, the French system of accounting was partly introduced to state agencies during the colonial rule. However, in the economic performance management of the economy, the French did not introduce a proper accounting system in Cambodia.

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