Sustainability and Accounts Receivable Management: A Mini-Review

12 Pages Posted: 10 Mar 2020

See all articles by Maha Al-Mahmoud

Maha Al-Mahmoud

Abu Dhabi University

Haitham Nobanee

University of Oxford; Abu Dhabi University; University of Liverpool

Date Written: February 15, 2020

Abstract

This is a mini-review conducted to observe in the different industries, how sustainability is applied in accounting and finance management of receivables. The objective is to investigate the application of the sustainability concept and its associated negatives/benefits for management. Qualitative data collection and descriptive analysis is carried out through tabular arrangement and categorizing the journal articles, respective objectives, findings, and recommendations. The findings of this mini-review mainly include: (i) sustainability concepts applied in the accounting and finance filed is lagging in comparison to other fields in business management; (ii) if the negative incident is discussed, this can negatively impact on the investors who judge based on non-financial information; (iii) perception of managers when dealing with property management and capacity; and (iv) characteristic of the owner affected the management payment of properties and sustainability gave advantage for better position.

Suggested Citation

Al-Mahmoud, Maha and Nobanee, Haitham and Nobanee, Haitham, Sustainability and Accounts Receivable Management: A Mini-Review (February 15, 2020). Available at SSRN: https://ssrn.com/abstract=3538711 or http://dx.doi.org/10.2139/ssrn.3538711

Maha Al-Mahmoud

Abu Dhabi University ( email )

Abu Dhabi
United Arab Emirates

Haitham Nobanee (Contact Author)

Abu Dhabi University ( email )

Abu Dhabi
United Arab Emirates

University of Oxford ( email )

Mansfield Road
Oxford, Oxfordshire OX1 4AU
United Kingdom

University of Liverpool ( email )

Chatham Street
Liverpool, L69 7ZA
United Kingdom

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