Quality Assurance in higher education has been an ongoing international issue for discussion. As higher education institutions move toward an era of accountability and accreditation, groups of stakeholders require proof of high-quality academic programs and services from higher education providers. Since the mid-1990s, most providers have strived to incorporate business practices in efforts to refine their higher education institutions. The leadership in Cambodia, like in many other countries in Asia, is attempting to integrate Quality Assurance practices into its higher education system. This study employed a constructivist grounded theory approach to examine perceptions, practices, and challenges through semi-structured interviews with a purposeful sampling of 34 policy makers and administrative staff and eight teaching staff implementing Quality Assurance at the Royal University of Phnom Penh (RUPP). Archival research and observations were also completed. I pursued six research questions: How do the internal stakeholders perceive the term Quality Assurance? What purposes are viewed as essential by the internal stakeholders in implementing an internal Quality Assurance system at RUPP? What are the current Quality Assurance measures for RUPP? How do the internal stakeholders perceive the current Quality Assurance measures? What challenges does RUPP face in ensuring the quality of the institution? What recommendations do the internal stakeholders make to enhance the current Quality Assurance measures? An analysis of data revealed three emergent themes: Adapting Quality Assurance, Integrating Quality Assurance, and Teaching Quality Assurance. I developed the Ros gravitational theory to depict the Quality Assurance implementation process and interaction dynamics of the participants whose development of understanding go through three stages: applying Quality Assurance with a cognitive comprehension, attempting to adapt Quality Assurance with an intrapersonal awareness, and going beyond Quality Assurance with multiple interpersonal relationships. This study has implications for both theoretical and practical worlds of Quality Assurance as implemented in settings where financial and human resources are limited. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com/en-US/products/dissertations/individuals.shtml.]