IDEAS home Printed from https://ideas.repec.org/a/fej/articl/v13ay2013i3p24-31.html
   My bibliography  Save this article

Thetheory Ofconstraints: Acomparativeassessment

Author

Listed:
  • Dr. Hamid Reza Alipour

    (Assistant Professor, Islamic Azad University, Rasht, Iran)

  • Gholam Reza Khorshidi

    (Research Scholar, Islamic Azad University, Rasht Branch, Iran.)

Abstract

This paper examines in detail the relative utility of the Theory of Constraints compared to traditional management accounting approaches to resource utilization in aiding decision making. It also considers the propagation and evolution of the Theory of Constraints and critically examines the response it has generated in the accounting and management literature. The continuing survival of cost accounting in the face of frequent assaults similar to Goldratts may in part be due to the ability of the discipline to adapt its practices to integrate the mandated improvements into practice and educational curricula. One example is the Theory of Constraints itself (e.g. Horngren et. al. 1999; Morse and Zimmerman, 1997). The paper reflects on the process by which new ideas are assimilated into the conventional management wisdom based on this example.

Suggested Citation

  • Dr. Hamid Reza Alipour & Gholam Reza Khorshidi, 2013. "Thetheory Ofconstraints: Acomparativeassessment," Far East Journal of Psychology and Business, Far East Research Centre, vol. 13(3), pages 24-31, October.
    • Handle: RePEc:fej:articl:v:13a:y:2013:i:3:p:24-31
    as

    Download full text from publisher

    File URL: http://www.fareastjournals.com/files/FEJPBV13N1P3.pdf
    Download Restriction: no
    File URL: http://www.fareastjournals.com/archive_detail.aspx?jid=18&aid=43
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Capacity Management; Capacity Plasticity; Constraints; Management Accounting; Financial Brake.;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fej:articl:v:13a:y:2013:i:3:p:24-31. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jim Chau (email available below). General contact details of provider: http://www.fareastjournals.com/journal_detail.aspx?jid=18 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.