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  • A Study of Australian Trade Credit Management Outsourcing Practices

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    Author(s)
    Lamminmaki, Dawne
    Guilding, Christopher
    Griffith University Author(s)
    Lamminmaki, Dawne M.
    Guilding, Christopher J.
    Year published
    2004
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    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.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.
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    Journal Title
    Australain Accounting Review
    Volume
    14
    Issue
    1
    Publisher URI
    https://onlinelibrary.wiley.com/doi/10.1111/j.1835-2561.2004.tb00283.x
    DOI
    https://doi.org/10.1111/j.1835-2561.2004.tb00283.x
    Copyright Statement
    © 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
    Subject
    Other Economics
    Accounting, Auditing and Accountability
    Publication URI
    http://hdl.handle.net/10072/5404
    Collection
    • Journal articles

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