A Study of Australian Trade Credit Management Outsourcing Practices

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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
Language en_AU
Research Centre Griffith Institute For Tourism
Faculty Griffith Business School
Subject PRE2009-Finance
URI http://hdl.handle.net/10072/5404
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1

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