A Study of Australian Trade Credit Management Outsourcing Practices
| File | Size | Format | |
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| 26230_1.pdf | 100Kb | Adobe PDF | View |
| Title | A Study of Australian Trade Credit Management Outsourcing Practices |
|---|---|
| Author | Lamminmaki, Dawne Martha; Guilding, Christopher John |
| Journal Name | Australain Accounting Review |
| Editor | Linda English |
| Year Published | 2004 |
| Place of publication | Australian |
| Publisher | Australian Society of Certified Practising Accountants |
| Abstract | This paper reports the results of a survey appraising the extent to which large Australian companies outsource trade credit management (TCM). Of six distinct credit management functions appraised, credit risk assessment is found to be the most frequently outsourced activity. A cross-industry differential in TCM outsourcing is evident and it appears that sales-oriented companies have a greater propensity to outsource TCM. Little support has been found, however, for the expectation that smaller companies have a greater propensity to outsource TCM. |
| Peer Reviewed | Yes |
| Published | Yes |
| Publisher URI | http://www3.interscience.wiley.com/journal/120695194/home |
| Alternative URI | http://dx.doi.org/10.1111/j.1835-2561.2004.tb00283.x |
| Copyright Statement | Copyright 2004 Blackwell Publishing. This is the author-manuscript version of the paper. Reproduced in accordance with the copyright policy of the publisher.The definitive version is available at www.interscience.wiley.com |
| Volume | 14 |
| Issue Number | 1 |
| Page from | 53 |
| Page to | 62 |
| ISSN | 1035-6908 |
| Date Accessioned | 2005-02-20 |
| Date Available | 2009-11-13T06:36:16Z |
| Language | en_AU |
| Research Centre | Centre for Tourism, Sport and Services Research |
| Faculty | Griffith Business School |
| Subject | PRE2009-Finance |
| URI | http://hdl.handle.net/10072/5404 |
| Publication Type | Journal Articles (Refereed Article) |
| Publication Type Code | c1 |
Please use this identifier to cite this record: http://hdl.handle.net/10072/5404
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