Original Research

International working capital practices of Ghanaian firms

J. Abor
Acta Commercii | Vol 5, No 1 | a64 | DOI: https://doi.org/10.4102/ac.v5i1.64 | © 2005 J. Abor | This work is licensed under CC Attribution 4.0
Submitted: 05 December 2005 | Published: 05 December 2005

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J. Abor, University of Ghana Business School, Ghana

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International working capital management is important to firms frequently operating in the international market. This article investigates the international working capital practices of top Ghanaian firms involved in international trade. The objective of the study is to ascertain the extent to which Ghanaian firms use international working capital management vehicles. The article focuses on two main areas of international working capital management; international cash management and international sales and accounts receivables management. The results of this study reveal low level of use of international working capital vehicles among Ghanaian firms. Recommendations are made in this regard.


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