Final answer:
Maria Elena's activities as an accounting manager in the accounts receivable department relate to financial management, which includes overseeing payment records, managing credit policies, and maintaining the company's cash flow.
Step-by-step explanation:
Maria Elena has been hired as a manager in the accounts receivable department. While training in accounting, her activities as an accounting manager are often also referred to as financial management.
Financial management within the context of her role likely involves tasks such as overseeing the accurate recording of incoming payments, managing the department's credit policies, and ensuring that all transactions are accounted for in a timely manner. She might also be responsible for analyzing customer creditworthiness and working towards minimizing bad debts while optimizing the company's cash flow.