University accountability in Cambodia, in both a theoretical and practical context, is ruled by complexity and there is no common understanding of what it means and how it should be assessed. This study examines how accountability in Cambodian universities is oriented towards different
accounting constituencies – the government, the market, academia and international/supranational platforms. Semistructured interviews were held with 29 deans, experienced in both academic and non-academic affairs, with data supplemented from secondary sources, such as institutional and policy documents. The issue was addressed according to two main questions: 1. How do Cambodian deans conceive the idea of university accountability in response to different accounting constituencies? 2. How do governing, financing and quality-assurance schemes influence Cambodian deans in approaching and achieving university accountability?