Accounts Receivable Management and Organizational Profitability as a Function of Employee Perception in Gumutindo Coffee Cooperative Enterprise Limited ( GCCE ) , Mbale District Uganda

Abstract

This study sought to explore the effect of Accounts Receivable Management on Organizational Profitability, by testing the hypothesis: Accounts Receivable Management has a significant positive effect on organizational profitability. Using a descriptive research design and a case study strategy, sample size of 181 was taken from the population of 345 staff. Likert type scale questionnaires were used to collect data from the respondents in terms of the two variables. The findings revealed that revealed that accounts receivable management positively affected organizational profitability (adjusted R 2=0.90; p<.01), thus the hypothesis was accepted. The study concluded that, accounts receivable management as practiced by GCCE was adequate. Recommendations were made to better enhance accounts receivable management in GCCE.