Influence of Account Receivable Management Practices on the Performance of Small and Medium Scale Enterprises

The business enterprise sector has been known as a key supporter in the achievement of economic evolution world at large nowadays. small and medium scale particular have attracted attention many governments our today source employment steadiness.Small enterprises (SMEs) play an important role growth Ghana. SMEs contribute to development various ways: by creating for rural urban growing labour force, providing desirable sustainability innovation economy whole. success or failure new is often dependent on overcoming series potential barriers, such securing financial backing, adequate appropriate guidance training (Fielden et al, 2000). In line these challenges, this paper sought evaluate influence receivable management performance Kumasi Metropolis Ghana.This study adopted descriptive design with cross sectional survey. According Churchill (2011), survey affords researcher capture relevant information from almost all stakeholders within across be able do critical assessment. collect data one point time determine impact accounting practices established Receivable were effectively followed selected SMEs, there was statistical significant effect firm performance.