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A Study of Australian Trade Credit Management Outsourcing Practices

A Study of Australian Trade Credit Management Outsourcing Practices 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Accounting Review Wiley

A Study of Australian Trade Credit Management Outsourcing Practices

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Publisher
Wiley
Copyright
© 2004 CPA Australia
ISSN
1035-6908
eISSN
1835-2561
DOI
10.1111/j.1835-2561.2004.tb00283.x
Publisher site
See Article on Publisher Site

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.

Journal

Australian Accounting Review – Wiley

Published: Mar 1, 2004

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