Enforceable rights and liquidity: an underestimated dimension in accounts receivable management
DOI:
https://doi.org/10.56183/soar.v8i1.48Keywords:
accounts receivable control, liquidity, current assets, current liabilities, enforceable rightsAbstract
This chapter aimed to examine the relationship between accounts receivable management and liquidity in the fuel industry, considering the structure of working capital and enforceable rights. A quantitative, applied approach was used, employing a cross-sectional, non-experimental design to describe and analyze the correlation between variables. The population included 890 managers in the fuel sector, from which a sample of 269 managers was selected. Results show a strong positive link between accounts receivable control and liquidity, with a correlation of 0.746 and a p-value of 0.000. Additionally, this control significantly relates to current assets (correlation 0.680, p=0.001) and current liabilities (correlation 0.688, p=0.001). Enforceable rights—the amounts the company can claim—also exhibit a significant association with liquidity, with a correlation of 0.467 and p=0.001. These findings suggest that effective management of accounts receivable enhances a company's financial health by increasing liquid resources and encouraging responsible financial practices.
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Copyright (c) 2026 Victor Hugo Puican Rodriguez, Henry Elder Ventura Aguilar, José Luis Aguilar Delgado, Mayra Lisset Diaz Carrasco, Milena Yacori Mendoza Rojas, Alex Lenin Guivin Guadalupe
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