Supporting factoring transactions in Brazil using reasoning maps: a language-based DSS for evaluating accounts receivable

Gilberto Montibeller, Valerie Belton, Marcus Vinicius A. Lima Lima

Research output: Contribution to journalArticle

15 Citations (Scopus)

Abstract

Factoring companies are a widespread way of providing working capital to small enterprises in Brazil. This type of financial transaction has higher risks when performed in developing countries, due to unreliable financial information on firms, an unstable environment, and particular managerial practices. This paper describes a case study in which a language-based DSS was developed for a Brazilian factoring company to evaluate the perceived risk of buying accounts receivable; and discusses the suitability of different approaches to decision support for this type of decision in Brazil - which may be relevant for similar situations in other developing countries.
LanguageEnglish
Pages2085-2092
Number of pages7
JournalDecision Support Systems
Volume42
Issue number4
DOIs
Publication statusPublished - Jan 2007

Fingerprint

Developing Countries
Brazil
Language
Developing countries
Industry
Economics
Factoring
Accounts receivable
Small enterprises
Working capital
Financial information
Perceived risk
Decision support
Managerial practices
Enterprise

Keywords

  • cognitive mapping
  • factoring
  • developing countries
  • decision analysis
  • management theory
  • statistics

Cite this

@article{052aa8c8bf4641fa8b502923bedfc82c,
title = "Supporting factoring transactions in Brazil using reasoning maps: a language-based DSS for evaluating accounts receivable",
abstract = "Factoring companies are a widespread way of providing working capital to small enterprises in Brazil. This type of financial transaction has higher risks when performed in developing countries, due to unreliable financial information on firms, an unstable environment, and particular managerial practices. This paper describes a case study in which a language-based DSS was developed for a Brazilian factoring company to evaluate the perceived risk of buying accounts receivable; and discusses the suitability of different approaches to decision support for this type of decision in Brazil - which may be relevant for similar situations in other developing countries.",
keywords = "cognitive mapping, factoring, developing countries, decision analysis, management theory, statistics",
author = "Gilberto Montibeller and Valerie Belton and Lima, {Marcus Vinicius A. Lima}",
year = "2007",
month = "1",
doi = "10.1016/j.dss.2004.11.011",
language = "English",
volume = "42",
pages = "2085--2092",
journal = "Decision Support Systems",
issn = "0167-9236",
number = "4",

}

Supporting factoring transactions in Brazil using reasoning maps: a language-based DSS for evaluating accounts receivable. / Montibeller, Gilberto; Belton, Valerie; Lima, Marcus Vinicius A. Lima.

In: Decision Support Systems, Vol. 42, No. 4, 01.2007, p. 2085-2092.

Research output: Contribution to journalArticle

TY - JOUR

T1 - Supporting factoring transactions in Brazil using reasoning maps: a language-based DSS for evaluating accounts receivable

AU - Montibeller, Gilberto

AU - Belton, Valerie

AU - Lima, Marcus Vinicius A. Lima

PY - 2007/1

Y1 - 2007/1

N2 - Factoring companies are a widespread way of providing working capital to small enterprises in Brazil. This type of financial transaction has higher risks when performed in developing countries, due to unreliable financial information on firms, an unstable environment, and particular managerial practices. This paper describes a case study in which a language-based DSS was developed for a Brazilian factoring company to evaluate the perceived risk of buying accounts receivable; and discusses the suitability of different approaches to decision support for this type of decision in Brazil - which may be relevant for similar situations in other developing countries.

AB - Factoring companies are a widespread way of providing working capital to small enterprises in Brazil. This type of financial transaction has higher risks when performed in developing countries, due to unreliable financial information on firms, an unstable environment, and particular managerial practices. This paper describes a case study in which a language-based DSS was developed for a Brazilian factoring company to evaluate the perceived risk of buying accounts receivable; and discusses the suitability of different approaches to decision support for this type of decision in Brazil - which may be relevant for similar situations in other developing countries.

KW - cognitive mapping

KW - factoring

KW - developing countries

KW - decision analysis

KW - management theory

KW - statistics

UR - http://dx.doi.org/10.1016/j.dss.2004.11.011

U2 - 10.1016/j.dss.2004.11.011

DO - 10.1016/j.dss.2004.11.011

M3 - Article

VL - 42

SP - 2085

EP - 2092

JO - Decision Support Systems

T2 - Decision Support Systems

JF - Decision Support Systems

SN - 0167-9236

IS - 4

ER -