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Throughput accounting: an overview and framework

Author

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  • Shilpa Parkhi
  • Madhusudhan Tamraparni
  • Lavesh Punjabi

Abstract

The throughput accounting (TA) is one of the emerging accounting practices, which has attracted increasing attentions from the academia and practitioners from operations and supply chain field. However, in spite of the popularity of the field, there is dearth of comprehensive framework for TA. In this paper an attempt has been made to identify the barriers of throughput accounting and develop a theoretical framework. In this paper we have used interpretive structural modelling and MICMAC analysis output to develop a conceptual framework. We have further outlined our limitations of our study and outlined further research directions.

Suggested Citation

  • Shilpa Parkhi & Madhusudhan Tamraparni & Lavesh Punjabi, 2016. "Throughput accounting: an overview and framework," International Journal of Services and Operations Management, Inderscience Enterprises Ltd, vol. 25(1), pages 1-20.
    • Handle: RePEc:ids:ijsoma:v:25:y:2016:i:1:p:1-20
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    Cited by:

    1. Sushil, 2017. "Modified ISM/TISM Process with Simultaneous Transitivity Checks for Reducing Direct Pair Comparisons," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 18(4), pages 331-351, December.
    2. Sushil, 2018. "How to check correctness of total interpretive structural models?," Annals of Operations Research, Springer, vol. 270(1), pages 473-487, November.

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