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dc.contributor.authorLamminmaki, Dawne
dc.contributor.authorLeitch, Philip
dc.contributor.editorProf Gart Marchant; Prof Janek Ratnatunga
dc.date.accessioned2017-05-03T13:18:40Z
dc.date.available2017-05-03T13:18:40Z
dc.date.issued2011
dc.date.modified2012-06-13T22:28:03Z
dc.identifier.issn14439913
dc.identifier.urihttp://hdl.handle.net/10072/41011
dc.description.abstractAccounts receivable management is an important facet of financial management. The average collection period and aging schedule are two widely used gauges of accounts receivable collection performance. These performance measures are deficient, however, especially when used for internal evaluation, as a change in the average collection period or the composition of an aged schedule does not necessarily relate to a change in collection efficiency. This study proposes refinements to these metrics. In the case of the ageing schedule, it is proposed that accounts receivable values should be related to their original credit sales. To calculate the average collection period, it is proposed that the balance of accounts receivable should be divided into age categories and these categories should be matched to the credit sales that generated them. The manner in which these revised measures constitute more accurate internal indicators of accounts receivable performance is outlined and empirically examined
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.format.extent175672 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglish
dc.language.isoeng
dc.publisherThe Institute of Certified Management Accountants
dc.publisher.placeAustralia
dc.publisher.urihttp://cmawebline.org/joomla4/index.php?option=com_content&view=article&id=45&Itemid=47
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom1
dc.relation.ispartofpageto20
dc.relation.ispartofissue2
dc.relation.ispartofjournalJournal of Applied Management Accounting Research
dc.relation.ispartofvolume9
dc.rights.retentionY
dc.subject.fieldofresearchManagement Accounting
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchcode150105
dc.subject.fieldofresearchcode1501
dc.titleRefining Measures to Improve Performance Measurement of the Accounts Receivable Collection Function
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
gro.rights.copyright© 2011 The Institute of Certified Management Accountants. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
gro.date.issued2011
gro.hasfulltextFull Text
gro.griffith.authorLamminmaki, Dawne M.


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