Ending late payment

In 2014, ACCA conducted a review of the widespread problem of late payment; a life-threatening challenge for many businesses globally. This review bought together recent ACCA research with the experience of ACCA members and other finance professionals to examine potential solutions.


The outcomes of this review have been presented in three reports.

Ending Late Payment, Part 1: Taking Stock combines an extensive literature review with quantitative data from ACCA’s member surveys to correctly define late payment, trace its precise origins and document its impact on the global economy.

Ending Late Payment, Part 2: What Works? brings together a wealth of ACCA-commissioned publications and other secondary research as well as 36 case studies involving ACCA members around the world to help define good practice in business and policy.

Ending Late Payment, Part 3: Reflections on the Evidence summarises ACCA’s findings and issues a call to action for governments, financial services firms, large corporates and small businesses.