Sustainability and Accounts Receivable Management: A Mini-Review

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.