Professor Salima Paul

Professor Salima Paul

Emeritus Professor

Plymouth Business School (Faculty of Arts, Humanities and Business)

Professor Salima Paul can be contacted through arrangement with our Press Office, to speak to the media on these areas of expertise.
  • Credit management
  • Trade credit
  • Working capital management
  • Cash management
  • Credit rating
  • Corporate finance


Professor Salima Y. Paul, BA (Hons), PGCE (HE), MSc, MPhil, PhD. Chartered Institute of Credit Management Chair
"Woman of the Year 2019" in the Women in Credit Award. 
This award is a recognition of contribution to the Credit Industry, organised by Credit Strategy that identify inspirational stars across the entire credit and financial services. 
Salima in a Professor of Credit Management, specialising in Credit Management, Management Accounting and Corporate Finance. She has published various papers in the fields of trade credit management, late payment, cash management and credit risk/rating. She also promotes knowledge exchange and her research is used by both academics and professionals. Salima’s work on late payment (funded by ACCA) was launched by the Department for Business, Innovation and Skills (BIS) who, together with the Chartered Institute of Credit Management, the Forum of Private Business and Experian, published a summary of her research entitled "Get Paid" as a brief guide to business owners and managers. 
Salima has taught undergraduate, postgraduate and professional programmes both in the UK and overseas for over two decades. She is a Fellow of the Chartered Institute of Credit Management and the Institute of Credit Association and holds the CICM Chair. She is also member of numerous professional bodies including the European Institute of Purchasing and Management, the Consultative Board of the British-West African Forum for Trade and Business, the Bristol and West CICM Committee (Education Officer) and a member of both the British Accounting and Finance Association and the European Accounting Association. 


  • PhD, Leeds University Business School, Department of Accounting and Finance.
  • PhD, School of Management, Department of Accounting and Finance, Lancaster
  • MSc, Cardiff Business School, Cardiff University. 
  • BA (Hons), University of Algiers Business School, Algiers (1st class). 
  • PGCE (HE) University. Faculty of Education, University of the West of England. 

Professional membership

  • Chartered Institute of Credit Management Chair, UK
  • Fellow of the Chartered Institute of Credit Management (CICM), UK.
  • Fellow of the Institute of Credit Association, (ICA), Nigeria.
  • Fellow of the Higher Education Academy, UK.
  • Member the British Accounting Association, BAA, UK.
  • Member of the European Accounting Association, EAA.

Roles on external bodies

  • Member of the Bristol and West ICM Committee (Education Officer).
  • Honorary member of the ECF (EMA Credit Forum), a credit and risk management professional group. 
  • Member of the European Institute of Purchasing Management (EIPM) and the Executives and Leaders in Purchasing and Supply. 
  • Member of the Technical Advisory Service (TAC), Institute of Credit Management. 
  • Member of the Consultative Board of the British/West African Forum for Trade and Business Partnership. This advises on trade between West African and UK businesses. 


Teaching interests

Postgraduate Courses
Financial Management, Management Accounting, Cost Accounting, Fundamentals of Financial Management.
Undergraduate Courses
Credit Management, Corporate finance, Management and Cost Accounting, Financial Accounting, Understanding Financial Information, Corporate Financial Strategy, Business Finance, Business Communication Skills.
Professional Teaching
Management Accounting: Chartered Institute of Management Accounting,Financial Management and Control: Association of Chartered Certified Accounting, Management/cost Accounting, Treasury Management: for Chartered Institute of Public Finance and Accountancy (CIPFA). 

Staff serving as external examiners

Present and Previous External Examining
  • Masters in International Accounting, Royal Holloway, London 
  • Masters in Accounting and Finance, Edinburgh Napier University
  • Masters in Credit Management, London Postgraduate School of Credit Management College 
  • BA Accounting and Finance degree, EASB Institute of Management, Singapore (part of UWIC’s franchise) Responsible for Level 3 Accounting modules
  • BA Accounting and Finance degree and Accounting and Economics degree, University of Wales Institute Cardiff (UWIC)
  • BA Credit Management degree, Thames Valley University, London, foundation and degree levels 
  • BA Accounting degree, Roehampton University, London
  • BA Accounting and Finance degree, Derby University, Derby
  • Cardiff Met University (for their partnership: AAST Alexandria, Egypt) . 


Research interests

Corporate Finance, Working Capital Management, Credit Management, Credit Risk Management, SMEs Funding, Cash and TreasuryManagement. 

Other research

Credit Rating, Cash Management, Funding in Higher Education, Annual General Meeting, Corporate Performance and COVID19.

Research degrees awarded to supervised students

PhD Supervision
Ashley Smith " An Empirical Study of the Effects of Regulatory Systems on the Collection of Late Payment of Commercial Debt in the UK" 2022
Katkov Dmitrij "Financial Literacy and Stock Market Participation in Sweden” 2020
Adah-KoleOnjewu “A Thematic Analysis of Anticompetitive Behaviour in the Credit Rating Process” 2017.
Ramzi Alzead "The Determinants and Consequences of Risk Disclosures: Evidence from Annual Reports of Saudi Arabian Listed Firms" 2017
Aziza Abdallah Humaid Al Qamashoui "The Determinants and the Consequences of Adopting Accounting Standards in Islamic Banks: a Cross Country Study" 2016
Sherif El-Halaby "Accountability Practices of Islamic Banks: A Stakeholders' Perspective" 2015
Ahmed Al-Omush, “Measures of Firms Performance CVA, EVA and Other Measures: the Case of UK”, 2014.
Nicholas Apostolides, “Annual General Meeting and Corporate Governance in the UK”, University of the West of England 2012. 
Chee Gee Teh, “Trade Credit Management and Late Payment in Malaysia” 2011 
Eleimon Gonis, “Credit Rating/Scoring” 2010. 


Key publications

Key publications are highlighted

Forthcoming "Strategy Creation Behaviour and Digitalisation as Predictors of Sales Performance and Cash Flow" International Journal of Entrepreneurial Behavior & Research.  
Onjewu A-KE, Nyuur RB, Paul S & Wang Y (2023) 'Strategy creation behaviour and “last gasp” digitalization as predictors of sales performance and cash flow' International Journal of Entrepreneurial Behavior & Research , DOI Open access
Onjewu A-KE, Olan F, Nyuur RB-B-I, Paul S & Nguyen HTT (2022) 'The effect of government support on Bureaucracy, COVID-19 resilience and export intensity: Evidence from North Africa' Journal of Business Research 156, 113468-113468 , DOI Open access
Boden R & Yassia Paul S (2014) 'Creditable behaviour? The intra-firm management of trade credit' Qualitative Research in Accounting & Management 11, (3) 260-275 Publisher Site , DOI Open access
Kling G, Paul SY & Gonis E (2014) 'Cash holding, trade credit and access to short-term bank finance' International Review of Financial Analysis 32, 123-131 Publisher Site , DOI Open access
Paul S, Devi SS & Teh CG (2012) 'Impact of late payment on Firms' profitability: Empirical evidence from Malaysia' Pacific-Basin Finance Journal 20, (5) 777-792 , DOI Open access
Paul S, Gonis E & Tucker J (2012) 'Rating or no rating? That is the question: an empirical examination of UK companies' The European Journal of Finance 18, (8) 709-735 , DOI Open access
Paul S & Boden R (2011) 'Size matters: the late payment problem' Journal of Small Business and Enterprise Development 18, (4) 732-747 , DOI Open access
Paul S & Boden R (2008) 'The secret life of UK trade credit supply: Setting a new research agenda' The British Accounting Review 40, (3) 272-281 , DOI Open access
Paul S (2010) Strategic Trade Credit: Empirical Study. Germany, VDM Publishing House Ltd ISBN- 978-3-639-22972-1
Paul S & Boden R (2012) Getting Paid: Lessons for and from SMEs. The Association of Chartered Certified Accountants Open access


Reports & invited lectures

Papers Given/Accepted/Keynote Speaker:(* = Invited presentation)
2018* Invited to present a paper at Faculty of Accountancy, Finance and Business, Tunku Abdul Rahman University College, Malaysia.
2015, 2016, 2017* Invited to speak at the Credit Collection and Risk conference, October London.
2015* Invited to speak again at the Trade Credit Conference at QE11. This is a trade conference, London, March.
2014* Invited to speak at the annual Credit Collection & Risk conference. This is the biggest credit conference, London, October.
2014 Optimum Accounts Receivable and their Strategic Used, accepted for presentation at the 37th EAA Annual Congress, Tallinn, Estonia, May.
2013* Late Payment Issues: an Empirical Analysis. Credit Risk &Collection Conference, October.
2013* Financial Innovation and Economic Crises, presented at the 6th International Congress of Innovation and Entrepreneurship, University of Ourgla, Algeria, April. 
2013 Credible Behaviour? The Intra-firm Management of Trade Credit, presented at the EAA 36th Annual Congress, in Paris, France, May.
2012 Financing Accounts Receivables: A UK investigation, presented at the EAA 35th Annual Congress, in Slovenia, May.
2012* Credit Management Trends in the UK: the Latest Research and Key Analysis, Credit Collection & Risk Annual Conference, October.
2011* Combating Late Payment in Trade Credit Management, Keynote Speaker, Malta Association of Credit Management, 10th anniversary congress, May.
2011* Crafty Credit? The Strategic Use of Trade Credit, University of Ourgla, Algeria, November. 
2011* Working Capital Management and access to Finance, FEE, (Federation des Experts Comptables Europeans),Brussels, March. 
2011* Management of Trade Credit and your Business, Panel debate, ACCA Corporate Sector, London, March. 
2011 Crafty Credit? The Strategic Use of Trade Credit, S Paul, R Boden and C Guermat, presented at the 34th EAA Annual Congress, Rome April 2011.
2011 Trade Credit Supply in Malaysia: A Qualitative Enquiry, S Paul and S Devi. Presented at the Asian Pacific Interdisciplinary Research in Accounting Conference, Sydney, Australia.
2010 Trade Credit as a Short-term Finance, S Paul and C Guermat, presented at the 33rd EAA Annual Congress, in Istanbul, May 2010.
2010* An Alternative Source of Finance: Granted by Small or Imposed by Large? A case of French Manufacturing Companies” Presented at the European Institute of Purchasing Management (EIPM), Bordeaux, April.
2010 Rating or not Rating? That is the Question: An Empirical Examination of UK Companies, E Gonis, S Paul and Jon Tucker, presented at the 33rd EAA Annual Congress, Istanbul, May 2010 and at the Financial Association Conference (June 2010) Kuala Lumpur.
2010* Late Payment and Credit Rating in the UK, S Paul and E Gonis, presented at the ECF, London, February.
2010* Trade Credit as a Source of Finance, January, presented at ISI Research seminar series, University of Wales Institute, Cardiff.
2009 Trade Credit as a Source of Finance: an Empirical Evidence of UK Companies, presented at the 32nd EAA Congress, in Finland, May.
2008* Trade Credit Policies and Practices: The UK experience, South African Institute of Credit Management, National Credit Indaba, Keynote Speaker, May, Johannesburg.
2008* The Organisation of the Credit Function in the UK: Vertical Integration or Outsourcing, South African Institute of Credit Management, National Credit Indaba, Keynote Speaker, May, Johannesburg.
2008* Trade Credit Supplied by Non-financial Institutions: an Empirical Investigation of UK Companies, Intellectual Discourse, University of Malaya, April, Kuala Lumpur.
2008 Management of Trade Credit Supply as a Potential Tool for Strategic Decision Making: an Empirical Investigation of UK Firms, presented at the 31st EAA Congress, in Rotterdam, April.
2007 The Determinants of Trade Credit Demand: Survey Evidence and Empirical Analysis, South West Accounting Group, University of the West of England, Bristol.
2007* Establishing Lines of Credit for West African Credit Seekers: Trade Credit as an Alternative Source of Finance, British/West-African Trade Association Conference, Keynote Speaker, May, London.
2007* Trading on Credit between British and West African businesses, Keynote Speaker, Accra (Ghana), invited by the British/West-African trade association to advise on trading on credit between African and British Businesses, March.
2006* The Mitigation of Credit Risk, British/West-African Businesses Trade Forum, Keynote Speaker, November, London.
2006 Trade Credit Supply: An Empirical Investigation of Companies level data, presented at the 30th EAA Congress, Dublin.
2006 Determinants of Trade Credit as Short-time Finance: Survey Evidence and Empirical Analysis, Bristol Business School, Accounting and Finance Seminar.
2004* Management of Trade Credit Policies and Practices: An Empirical Investigation, Windsor University, invitation to Staff Seminar Series, Canada. 

Other academic activities

  •  Area Editorial Board of the Asian Journal of Social Science Reserach
  • Area Editor of the Asian Journal of Business and Accounting. 
  • Member of the reviewing team in the Small Business Economics. 
  • Member of reviewing team of the Management Research Review.
  • Member of the review team of Managerial Finance. 

Additional information

Awards and Distinctions 
  • Voted UK Woman of the Year, 2019 (Women in Credit Award), runner up 2018.
  •  Scholarship awarded to study on postgraduate programmes (Masters, PhD) for the best overall student of the year.
  • First prize for the best final year dissertation. 
  • Honorary Certificate awarded by the Post Graduate School of Credit and Financial Management, Accra, Ghana.
  • Scholarship for the best overall student on the Accounting and Finance degree.