Internal Control Of Community Finance Institutions In Cambodia

Brett Matthews

Working Papers from eSocialSciences

Abstract: The working paper offers a conceptual basis for action research on internal controls in community finance institutions (CFIs) in rural Cambodia. A CFI is defined as “an institution that specializes in delivering financial services and is owned and controlled by its members within a local community.†High illiteracy levels are a barrier to the rise of quality democratic institutions and quality financial services (especially savings) among hundreds of millions of the world’s poorest people. A related barrier is the reluctance of poor people to assert their rights – a reluctance compounded by functional illiteracy. The paper works within a shareholder rights framework to building institutions. It makes the case that practitioners must be much more aware of the control needs – and the information management needs -- of shareholders in predominantly oral societies. Given that awareness, it makes the case that REFLECT ‘literacy circles’ can be adapted effectively to improving the quality of CFIs.

Keywords: INTERNAL; CONTROL; OF; COMMUNITY; FINANCE; INSTITUTIONS (search for similar items in EconPapers)
Date: 2005-03
Note: Conference Papers
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Persistent link: https://EconPapers.repec.org/RePEc:ess:wpaper:id:13

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