School accountability is a critical mechanism in global education reform, strongly shaped by the New Public Management (NPM) paradigm, which emphasizes efficiency, performance, and evidence-based governance. In Cambodia, school accountability has been incorporated into national education policy through the Social Accountability Framework, focusing on transparency, responsibility, and community participation. Despite these efforts, a comprehensive conceptual framework tailored to Cambodia’s specific socio-political and cultural context remains limited. This study aims to develop a conceptual framework for examining and measuring the implementation of school accountability at the primary education level in Cambodia. Employing a document analysis approach, the study reviews and synthesizes national policies, theoretical models, academic research, and official reports. The analysis identifies five core dimensions of school accountability: decentralization, responsibility, transparency, participation, and monitoring and evaluation. Findings indicate that: (1) decentralization strengthens school autonomy in decision-making related to management, finance, personnel, instruction, and administration; (2) responsibility promotes continuous professional development, effective leadership, and shared accountability for student learning outcomes; (3) transparency fosters trust through open information-sharing and reporting of academic and operational performance; (4) participation from teachers, parents, students, and the community enhances responsiveness and inclusiveness; and (5) monitoring and evaluation both internal and external-ensure continuous improvement and evidence-based decision-making. This study proposes a holistic conceptual framework comprising five components and 22 sub-components appropriate for the Cambodian context. The framework provides policymakers and researchers with a practical tool to assess, analyze, and strengthen school accountability, ultimately con