Effect Of Accounts Receivable Efficiency, Cash Flow Control, Lean Practices, And Quality Standardization On Sustainable Performance: Evidence From Ksa

Abstract

This study examines the combined impact of financial and operational drivers on sustainable performance in organizations operating in Saudi Arabia. Specifically, it evaluates how Accounts Receivable Efficiency and Cash Flow Control (financial dimensions), alongside Lean Practices and Quality Standardization (operational dimensions), contribute to achieving sustainability in organizational outcomes, including environmental responsibility, long-term profitability, and social impact. A quantitative research approach was adopted, utilizing[1] an online questionnaire administered to 300 finance and operations professionals across various industries in both countries. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess both the measurement and structural models. The results reveal that all four independent variables have a significant and positive effect on sustainable performance. Among them, Quality Standardization and Accounts Receivable Efficiency show the highest influence, underscoring the importance of aligning internal financial controls and operational excellence to support long-term sustainability. The model demonstrates good fit indicators (e.g., SRMR < 0.08, AVE > 0.50, CR > 0.70, R² > 0.40), confirming its empirical validity. This research contributes to the growing body of knowledge on integrated financial-operational strategies for sustainability and offers practical guidance for decision-makers aiming to embed sustainable performance into core business practices across emerging economies.