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This study analyzes the factors affecting credit and collection policies adopted by corporations when they decide to increase sales through credit.

These factors were analyzed into different variables classified according to the prevailing economic conditions, the characteristics of the debtor, and the type of credit and collection policy. An intergrated quantitative model for accounts receivable management was devised to maximize the revenues of accounts receivable. To test the proposed model, a random sample of 64 Jordanian corporations was selected, and their attitude and behavior toward the variables in the model was studied by means of a questionnaire designed according to likert’s five-point scale. The relative importance of the variables was measured by weighted-average rates and standard deviations of the questionnaire readings. Factorial analysis of variance was used to analyze the main and interactive effects of three in dependent variables on the suggested model variables.