Effect of Organisation Size and Policy on Accounts Receivable Management of Food and Beverages Firms in Nigeria

  • amr amr
Keywords: Credit policy, accounts receivable, organisation, written policy, procedure


Accurate monitoring and proper management are important dimensions in organisation, because of its effect on accounts receivable management. Thus, this study examined the impact of organisational size and policy on accounts receivable management of food and beverages firms in Nigeria. Primary data (questionnaire) was used for this study from the ten selected firms. The hypotheses were tested using the multiple regression and Pearson’s chi square analytical tools. The findings showed that organisational size and policy had significant relationship with accounts receivable. The study, recommended that organisations must continually come up with creative and innovative products that could meet the needs of expansion. In addition, management must continually develop strategies, tactics and policies that could impact positively and sustainably on account receivables management.