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dc.contributor.authorLamminmaki, Dawneen_US
dc.contributor.authorLeitch, Philipen_US
dc.contributor.editorProf Gart Marchant; Prof Janek Ratnatungaen_US
dc.date.accessioned2017-05-03T13:18:40Z
dc.date.available2017-05-03T13:18:40Z
dc.date.issued2011en_US
dc.date.modified2012-06-13T22:28:03Z
dc.identifier.issn14439913en_US
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 examineden_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_US
dc.format.extent175672 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglishen_US
dc.language.isoen_US
dc.publisherThe Institute of Certified Management Accountantsen_US
dc.publisher.placeAustraliaen_US
dc.publisher.urihttp://cmawebline.org/joomla4/index.php?option=com_content&view=article&id=45&Itemid=47en_US
dc.relation.ispartofstudentpublicationNen_US
dc.relation.ispartofpagefrom1en_US
dc.relation.ispartofpageto20en_US
dc.relation.ispartofissue2en_US
dc.relation.ispartofjournalJournal of Applied Management Accounting Researchen_US
dc.relation.ispartofvolume9en_US
dc.rights.retentionYen_US
dc.subject.fieldofresearchManagement Accountingen_US
dc.subject.fieldofresearchcode150105en_US
dc.titleRefining Measures to Improve Performance Measurement of the Accounts Receivable Collection Functionen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.facultyGriffith Business School, Department of Accounting, Finance and Economicsen_US
gro.rights.copyrightCopyright 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.en_US
gro.date.issued2011
gro.hasfulltextFull Text


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