Abstract:Background: Working capital efficiency, a fundamental concept in finance, is one of the key prerequisites in the overall success of a firm. The current literature has delved more on the management aspects of working capital and hence inadequate empirical evidence on efficiency of working capital practices which have a bearing in value creation of firms. Therefore, the purpose of this study was to review the existing literature on working capital efficiency and provide insights on sustainable working capital practices. Further, the study aimed at identifying research gaps that exist in the literature and recommend areas for further research.
Materials and Methods......
Keywords: Working Capital Efficiency, Working Capital Management, Future Agenda, Sustainable Practices.
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