000			04472nas|a2200421 i 4500
005			20260818113747.0
008			011019s2001 th uu m rtt 00| a1eng d
035			_a.b11836672
099		9	_aAIT RSPR no. SM-01-03
100	0		_aMolika Suy
245	1	0	_aFinance and accounting systems for development organizations in Cambodia
260			_aBangkok : _bAsian Institute of Technology, _c2001
300			_a81 leaves
490	1		_aResearch studies project report ; _vno. SM-01-03
500			_aA research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration, School of Management
502			_aResearch Studies Project Report (M.B.A.) - Asian Institute of Technology, 2001
520			_aSince the early 1980s international and local NGOs have played an important role in the development of Cambodia. NGOs have contributed significantly to the development of various aspects such as the reduction of poverty, improved education, infrastructure, enhanced project management skills, health care, landmine removal, and gender issues, agriculture, human rights, and environmental protection. A finance and accounting system insures that internal and external financial transactions of the organization are correctly recorded. Finance and accounting management systems improve on the finance and accounting system by insuring that external transactions are beneficial for the organization. Finance and accounting management systems in NGOs assure that donors' requirements are met and funds are correctly spent, this in turn insures the sustainability of the NGOs. NGO finance and accounting management systems provide confidence that resources provided by donors to the organizations are used to maximize output and achievements and carry out the program at the least possible cost. The finance and accounting management systems provide more control over money which is to be spent accurately and strictly. The finance and accounting management systems can help the organizations to avoid fraud and corruption. Finance and accounting management systems are guiding devices for strategy formulation and implementation of organizational plans. The dynamic growth of the NGOs warrants continual development by the finance and accounting management system of the financial systems and procedures that ensure that donors' requirements are met. The finance and accounting management systems are at the root of organization performance, which can ensure success in the long run for projects. Management and donors need to set up and agree to procedures to control money that passes through the organization. The organization needs internal standards to insure that finance and accounting procedures are implemented correctly. Some NGO staff follow the finance and accounting procedures without understanding the reasons for what they do. Due to the use of finance and accounting systems, problems occur. Finally, this study provides conclusions, on the practices of finance and accounting systems in NGOs in Cambodia, on the practices of finance and accounting management systems, and gives recommendations to improve their performance.
650	1	0	_aNonprofit organizations _zCambodia _zFinance
700	1		_aSwierczek, F.W., _eChairperson
700	1		_aDeussen, Arne, _eExamination Committee
700	0		_aSununta Siengthai, _eExamination Committee
710	2		_aGovernment of Switzerland/Swiss Development Cooperation, _eScholarship Donor
810	2		_aAsian Institute of Technology. _tResearch studies project report ; _vno. SM-01-03
856			_3Full-Text _uhttp://203.159.5.9/ait-thesis/detail.php?q=B07125
907			_a.b11836672 _bmnait _cu
902			_a240612
998			_b0 _c011019 _dm _ea _fu _g0
945			_lmnait
945			_lmnait
945			_lmnarc
942			_c20
942			_c22
942			_c40
909			_aBarcode : 30050120987770 _bCREATED : 2001-10-19 _cRECORD # : i12260149 _dLPATRON : 1017788 _eLCHKIN : 2006-05-17 _f# RENEWALS : 0 _g# OVERDUE : 0 _hIUSE3 : 0 _iTOT CHKOUT : 4 _jTOT RENEW : 6
909			_aBarcode : 30050120611677 _bCREATED : 2012-10-10 _cRECORD # : i12700939 _dLPATRON : 0 _eLCHKIN : - _f# RENEWALS : 0 _g# OVERDUE : 0 _hIUSE3 : 0 _iTOT CHKOUT : 0 _jTOT RENEW : 0
909			_aBarcode : 30050160084082 _bCREATED : 2016-04-05 _cRECORD # : i1297030x _dLPATRON : 0 _eLCHKIN : - _f# RENEWALS : 0 _g# OVERDUE : 0 _hIUSE3 : 0 _iTOT CHKOUT : 0 _jTOT RENEW : 0
999			_c44478 _d44478