Back office research

Are Accounts Receivable Promises Kept on the Stated Date?

A protocol comparing promised payment dates with the dates payments actually arrive.

This research is general operational information, not legal, tax, accounting, employment, benefits, privacy, cybersecurity, insurance, or financial advice.

A team presentation with laptops and written notes

Research question and scope

This protocol examines ar promise accuracy. It reports what one defined record can show in a fixed window and does not claim an industry rate or a causal effect.

Population and unit of analysis

The unit is one promise with a stated date. Using one unit keeps linked events from being counted as independent successes or failures.

Definitions and measures

The measure is the share kept on time and the median delay. Publish the denominator and time window beside each count.

Evidence and data dictionary

Collect the promise, contact, and payment date. Keep missing, unavailable, and confirmed negative as separate states.

Sampling and collection

The sample is promises recorded during one quarter. Record the observation date and exclude items already open before the window.

Analysis and reporting

Report kept rate by customer and amount band. Separate staff behavior from system behavior whenever the evidence supports it.

Limitations and sources of error

Limits include promises without a confirmed amount. State them beside the finding and avoid turning a small sample into a universal standard.

Review cadence and next action

The next step is to add one earlier follow-up for late segments. Re-test a later sample after the change.

Useful internal handoffs

Sources