This study investigates the impact of digital transformation (DT) on teaching and learning outcomes in higher education institutions (HEIs) in Cambodia. This research examines the implementation, challenges, and effects of DT initiatives using a survey questionnaire distributed to management, academic, and support personnel and students from public and private HEIs. The findings reveal widespread implementation of DT in Cambodian HEIs, with a high level of perceived effectiveness. The positive correlation between DT and improved teaching and learning outcomes, such as student satisfaction, academic performance, and educator effectiveness, supports the hypothesis that DT enhances the quality and delivery of higher education in Cambodia. However, the study also identifies several challenges, including financial constraints, digital literacy, technological infrastructure, institutional leadership support, and resistance to change. Addressing these barriers through targeted strategies and investments is crucial for the successful and sustainable adoption of digital technologies in Cambodian higher education. Additionally, the study confirms the moderating effects of technological readiness, educator competencies, student digital skills, and leadership styles on the relationship between DT and teaching and learning outcomes. Among these factors, student digital skills emerged as the strongest moderator, emphasizing the importance of enhancing digital literacy among students to maximize the benefits of DT.

This paper delves into stakeholder perspectives on the current state and future of digital transformation in higher education institutions (HEIs) in Cambodia. Through online surveys, data were collected from academic staff, management, support personnel, and students across both private and public HEIs. The findings reveal generally positive assessments of the extent and effectiveness of digital transformations in Cambodian higher education. Respondents expressed a collective aspiration for enhanced digital infrastructure, training, and leadership support, while also highlighting persistent disparities in access and digital competence among students. The study underscores the need for a coherent, socially responsive digital strategy that addresses Cambodia’s unique socio-economic factors. Participants recognize the transformative potential of technologies such as AI, gamification, and blended learning in enhancing educational experiences. However, concerns regarding equity must be prioritized to prevent exacerbating existing divides. The findings emphasize the importance of ongoing stakeholder collaboration and strategic leadership from governmental and educational authorities to foster a comprehensive digital ecosystem that promotes equitable access to education. Ultimately, this research offers critical insights for policy-making, institutional planning, and educational practices. It advocates for a balanced approach between technological integration and maintaining essential human elements in learning environments. Further research is recommended to capture a wider range of voices and experiences from diverse educational contexts within Cambodia, enabling a more nuanced understanding of the challenges and prospects of digital transformation in higher education.

Purpose: This study aims to assess the financial literacy awareness and practices of village savings group members in rural Cambodia, focusing on their earning, saving, spending, borrowing, insurance coverage, financial concepts awareness, and use of mobile applications. Methodology: The study employed a quantitative research approach, surveying 109 savings group members from 24 villages in Cambodia's Kampot and Kampong Thom provinces using a structured questionnaire administered through face-to-face interviews. The collected data were then analyzed using descriptive statistics. Findings: The study identified a relatively strong financial literacy among the respondents, indicating the potential for further capacity building. However, significant barriers to financial inclusion and access to formal financial services were revealed. The study also highlighted gaps in insurance coverage, particularly for agricultural and health risks, and limited use of mobile financial applications. Implications: The findings highlight the urgent need for targeted interventions to improve access to formal financial services, strengthen insurance product uptake, and address challenges in using digital financial tools in rural Cambodia. Originality: This study offers detailed micro-level insights into the financial literacy, practices, and challenges of village savings group members, which is essential for developing effective strategies to enhance financial inclusion. Limitations and future research: The findings may not be generalizable to other contexts, as the study was conducted within a specific rural community. Future research could explore financial practices in different geographical and socioeconomic settings and delve into the root causes of barriers to inform targeted interventions and policy recommendations.

This study examines the important but underexplored link between liquidity levels and profitability in commercial banks in Cambodia, a topic of great relevance for both bank managers and policymakers seeking to bolster financial stability. By analyzing data spanning 12 years (2011 to 2022) from 22 banks, the study applies a variety of panel data models, such as pooled ordinary least squares (OLS), fixed effects (FE), random effects (RE), and the one-step generalized method of moments (GMM). The findings reveal a statistically significant negative impact of liquidity on profitability across all static panel data models, with coefficients of –1.3005 (pooled OLS), –0.9786 (FE), and –0.9966 (RE), each statistically significant at varying levels. The dynamic panel data model (one-step GMM) further confirmed this negative relationship, showing a coefficient of –0.3588. It also highlighted a robust positive effect of lagged profitability, with a coefficient of 0.7491. Interestingly, the study found that only bank-specific factors, such as operating expenses and net interest margin, consistently influenced profitability across both static and dynamic panel models. On the other hand, macroeconomic factors like inflation were shown to negatively affect profitability, underscoring the need for sound bank management practices and well-designed regulatory policies. AcknowledgmentsWe sincerely appreciate the financial support from the management of CamEd Business School, which made it possible for us to submit this paper for publication.

The primary aim of this study is to gain a better understanding of Cambodian public interest enterprises’ awareness of and commitment to triple bottom line (TBL) reporting. Public interest enterprises (PIEs) in Cambodia include publicly listed companies, banks, microfinance institutions, and insurance companies. Numerous managers of Cambodian PIEs believe that balancing profit, planet, and people is crucial to the organization’s success now and in the future. While they may be unfamiliar with the specific TBL name, they understand the concept of sustainability in general. Furthermore, the research reveals that Cambodian PIEs are not particularly committed to TBL reporting. While many PIE managers in Cambodia are aware of the numerous benefits of TBL implementation, they lack the commitment necessary to develop a TBL strategy and track their TBL efforts. This low level of commitment to TBL reporting demonstrates the critical need for further education and awareness of the TBL concept. Finally, education is necessary to establish a link between financial performance and sustainability.

This study investigates the challenges and prospects of sustainability reporting in Cambodia, filling a research gap in the existing literature. The study’s objectives focus on identifying the challenges faced by Cambodian companies when adopting sustainability reporting practices, investigating the benefits these practices provide, and making recommendations for improvement. The study utilized a purposive sampling technique to select participants from diverse sectors in Cambodia. The data collection methods involve conducting semi-structured interviews and online surveys. The data is then analyzed using thematic analysis and triangulation techniques. The research findings provide valuable insights into the challenges faced by organizations when implementing sustainability reporting practices in Cambodia. The challenges identified in the study include limited awareness of sustainability reporting, the absence of a common standard for reporting, and data management issues. In response to the challenges, the study offers recommendations to enhance sustainability reporting in Cambodia. These recommendations include raising awareness among companies, developing clear guidelines for reporting, promoting collaboration among stakeholders, addressing data management challenges, and involving SMEs in sustainability reporting. In addition, the study acknowledges its limitations, precisely the limited number of interviews and surveys used as the basis for analysis. Therefore, it calls for future research with a larger sample size and longitudinal studies to examine Cambodia’s sustainability reporting challenges and prospects further. Overall, this research contributes to improving sustainability reporting in Cambodia and provides valuable insights for companies, policymakers, and stakeholders.