Show simple item record

dc.contributor.authorBoden, Ren
dc.contributor.authorPaul, SYen
dc.date.accessioned2018-04-23T15:50:43Z
dc.date.available2018-04-23T15:50:43Z
dc.date.issued2014-01-01en
dc.identifier.issn1176-6093en
dc.identifier.urihttp://hdl.handle.net/10026.1/11328
dc.description.abstract

© Emerald Group Publishing Limited. Purpose: This paper aims to explore the reasons for the apparent failure of many UK firms to achieve the competitive advantages indicated in largely positivist literature through the management of their trade credit positions.Design/methodology/approach: The paper utilises data from a set of semi-structured interviews with trade credit managers infirms and isthe first substantial qualitative study of the intra-firm aspects of trade credit management in the UK. Through this approach, we explore the reasons why the theoretical promise of trade credit may or may not be realised.Findings: The principal findings relate to the importance of three organisational attributes (skills/awareness, communication and structural position of the activity in the firm). That is, trade credit management shouldbe regarded asa relational activity and not merelyanarrow technical function. The paper finds that there is no generic formulation of these attributes that can deliver on the promise of trade credit identified in the extant literature. Rather, individual firms must adapt themselves to suit their circumstances.Practical implications: This paper will be of interest to and is relevant for companies, accounting professionals and policymakers. Trade credit represents a significant area of commercial risk, and the problems experienced with its effective management have previously proved somewhat intractable.Originality/value: This paper reports on the first substantial piece of UK work to look at the actualities of how trade credit is managed within firms and what the implications of this are.

en
dc.format.extent260 - 275en
dc.language.isoenen
dc.titleCreditable behaviour? The intra-firm management of trade crediten
dc.typeJournal Article
plymouth.issue3en
plymouth.volume11en
plymouth.publication-statusPublisheden
plymouth.journalQualitative Research in Accounting and Managementen
dc.identifier.doi10.1108/QRAM-08-2012-0032en
plymouth.organisational-group/Plymouth
plymouth.organisational-group/Plymouth/Faculty of Arts, Humanities and Business
plymouth.organisational-group/Plymouth/Faculty of Arts, Humanities and Business/Plymouth Business School
plymouth.organisational-group/Plymouth/REF 2021 Researchers by UoA
plymouth.organisational-group/Plymouth/REF 2021 Researchers by UoA/UoA17 Business and Management Studies
plymouth.organisational-group/Plymouth/Users by role
plymouth.organisational-group/Plymouth/Users by role/Academics
dc.rights.embargoperiodNot knownen
rioxxterms.versionofrecord10.1108/QRAM-08-2012-0032en
rioxxterms.licenseref.urihttp://www.rioxx.net/licenses/all-rights-reserveden
rioxxterms.typeJournal Article/Reviewen


Files in this item

Thumbnail
Thumbnail

This item appears in the following Collection(s)

Show simple item record


All items in PEARL are protected by copyright law.
Author manuscripts deposited to comply with open access mandates are made available in accordance with publisher policies. Please cite only the published version using the details provided on the item record or document. In the absence of an open licence (e.g. Creative Commons), permissions for further reuse of content should be sought from the publisher or author.
Theme by 
@mire NV