PROJECT-LEVEL CASH FLOW MANAGEMENT IN ELECTRICAL SUBCONTRACTING: AN INTEGRATED BEHAVIORAL-STRATEGIC FRAMEWORK FOR CAUSES, STRATEGIES, AND TRAINING

Abstract

Project-level cash flow management is one of the most critical challenges in electrical subcontracting, where firms operate under tight billing cycles, high material costs, and structural payment vulnerabilities. Prior research has remained fragmented and disconnected from the behavioral patterns and training needs that drive financial performance. This study addresses that gap through a three-phase mixed-methods design involving 34 NECA member electrical contractors. Phase 1 applied inductive thematic analysis to identify seven causes of lengthy accounts receivable, five internal behaviors, seven external behaviors, and 47 managerial strategies. Phase 2 employed a Delphi expert rating process in which 27 panelists evaluated each strategy on a 100-point scale, identifying two Highly Effective and thirteen Effective strategies among others, with reliability confirmed through Cronbach's alpha of 0.93, Kendall's W of 0.115 (p < 0.001), and mean Spearman correlation of 0.348. Phase 3 generated 12 training themes organized into four modules structured using Bloom's Revised Taxonomy. The findings were synthesized into a behavioral-strategic mapping framework connecting causes, behaviors, strategies, and training needs across five thematic clusters. The study contributes the first expert-consensus strategy ranking, the first practitioner-derived financial training framework, and the first integrated behavioral-strategic mapping framework tailored to electrical subcontracting.