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dc.contributor.authorLamminmaki, Dawneen_US
dc.contributor.authorGuilding, Christopheren_US
dc.contributor.editorLinda Englishen_US
dc.date.accessioned2017-05-03T13:20:32Z
dc.date.available2017-05-03T13:20:32Z
dc.date.issued2004en_US
dc.date.modified2009-11-13T06:36:16Z
dc.identifier.issn10356908en_US
dc.identifier.doi10.1111/j.1835-2561.2004.tb00283.xen_AU
dc.identifier.urihttp://hdl.handle.net/10072/5404
dc.description.abstractThis 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.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.format.extent102425 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherAustralian Society of Certified Practising Accountantsen_US
dc.publisher.placeAustralianen_US
dc.publisher.urihttp://www3.interscience.wiley.com/journal/120695194/homeen_AU
dc.relation.ispartofpagefrom53en_US
dc.relation.ispartofpageto62en_US
dc.relation.ispartofissue1en_US
dc.relation.ispartofjournalAustralain Accounting Reviewen_US
dc.relation.ispartofvolume14en_US
dc.subject.fieldofresearchcode350301en_US
dc.titleA Study of Australian Trade Credit Management Outsourcing Practicesen_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 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.comen_AU
gro.date.issued2004
gro.hasfulltextFull Text


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