Publications

The study aimed to examine the impact of accounts receivable management on the financialperformance of Savings and Credit Cooperative Societies (SACCOs). Despite their significantcontribution to a country's economic development, SACCOs still face financial challenges, with26% of loans considered bad debts and 60% of them failing within a year. A correlationalresearch design was adopted, with a sample size of 145 and a questionnaire used for datacollection. A regression analysis using SPSS was used to analyze the data. The results showedthat accounts receivable management significantly affects financial performance, suggestingthat innovative programs can increase SACCOs' financial performance by.494 units. The studyrecommends the introduction of innovative programs to improve SACCOs' financialperformance, benefiting government policy makers, researchers, and management teams. Thefindings will be beneficial to government policy makers, researchers, and Sheema Municipalitymanagement teams.