Abstract

Localisation has emerged as a critical response to power imbalances in humanitarian aid, aiming to shift decision-making and resources to local actors. This study evaluates the effectiveness of a locally led child protection initiative, Village Hive, in Cambodia, implemented by the Cambodian Children’s Trust. Using a qualitative approach involving semi-structured interviews (n=31) and field observations, we explored how local empowerment, accountability, and community-led service design are enacted within a bottom-up accountability model of humanitarian delivery. Findings suggest that localisation can build community trust, reduce dependency on crisis services, and foster long-term resilience. This study contributes to humanitarian and accounting scholarship by demonstrating how locally embedded accountability practices can enhance the transparency, sustainability, and effectiveness of aid.

Keywords: localisation, accountability, empowerment, Cambodia, child protection, transparency

How to Cite:

Nikidehaghani, M. & Hui-Truscott, F., (2026) “Accounting for Stakeholder Empowerment in Localisation of Humanitarian Aid: A Cambodian Case Study”, Australasian Accounting, Business and Finance Journal 20(2): 3, 21–45. doi: https://doi.org/10.14453/aabfj.v20i2.03

Rights: In Copyright