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February 2019 Vol. 7 No.1

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Merit Research Journal of Business and Management Vol. 7(1) pp. 001-011, February, 2019

Copyright © 2018 Merit Research Journals

Original Research Article

Effect of Accounts Receivable Management on the Performance of Selected Business Organizations in Nigeria


Adenugba Adesoji Adetunji1, Adekoya Boluwatife Ebunoluwa1 and Kesinro Olalekan Raheed2*


1Department of Accounting and Finance, Crawford University, Igbesa, Ogun State.
2Department of Administration and Management, Crawford University, Igbesa, Ogun State.

*Corresponding Author’s E-mail: romarke07@yahoo.com

Accepted January 29, 2019




Accounts receivable of a firm is a legally enforceable claim for payment from a business to its customers / clients for goods supplied and / or services rendered in execution of the customer’s order. The purpose of the study is to establish how Accounts receivable management tries to minimize the amounts of money tied up in form of accounts receivables and thus takes the organization back to its original set goals. Their accurate monitoring and proper management are also important dimensions in organization. This study examined the effects of receivables management on manufacturing companies in Nigeria using Nestle Nigeria Plc. and Cadbury Nigeria Plc. as case study. The study further examined the effects of sales growth on corporate performance and the effects of bad debt on company’s profitability. The study used secondary data collected from the annual reports of both companies for the period 2000-2011 using bad debt, accounts receivable and sales growth as variables. The Hypotheses were analyzed using regression analytical tools. The result showed that accounts receivable directly affects the profitability of the company having a negative relationship. It was advised that companies should create credit extension policies.

Keywords: Organizations, Accounts receivable, Management Effects






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