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Open Access research that challenges the mind...

The Strathprints institutional repository is a digital archive of University of Strathclyde research outputs. Strathprints provides access to thousands of Open Access research papers by University of Strathclyde researchers, including those from the School of Psychological Sciences & Health - but also papers by researchers based within the Faculties of Science, Engineering, Humanities & Social Sciences, and from the Strathclyde Business School.

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

Montibeller, Gilberto and Belton, Valerie and Lima, Marcus Vinicius A. Lima (2007) Supporting factoring transactions in Brazil using reasoning maps: a language-based DSS for evaluating accounts receivable. Decision Support Systems, 42 (4). pp. 2085-2092. ISSN 0167-9236

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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.