How to cite this paper
Orouji, M. (2016). Theory of constraints: A state-of-art review.Accounting, 2(1), 45-52.
Refrences
Aryanezhad, M. B., & Komijan, A. R. (2004). An improved algorithm for optimizing product mix under the theory of constraints. International Journal of Production Research, 42(20), 4221-4233.
Balakrishnan, J., & Cheng, C. H. (2005). The theory of constraints and the make‐or‐buy decision: an update and review. Journal of Supply Chain Management, 41(1), 40-47.
Bhattacharya, A., Vasant, P., Sarkar, B., & Mukherjee, S. K. (2008). A fully fuzzified, intelligent theory-of-constraints product-mix decision. International Journal of Production Research, 46(3), 789-815.
Bhimani, A., Datar, S. M., & Foster, G. (2002). Management and cost accounting. Harlow: Financial Times/Prentice Hall.
Blackstone, J. H. (2001). Theory of constraints-a status report. International Journal of Production Research, 39(6), 1053-1080.
Boyd, L., & Gupta, M. (2004). Constraints management: what is the theory?.International Journal of Operations & Production Management, 24(4), 350-371.
Bramorski, T., Madan, M.S. & Motwani, J. (1996). Application of the theory of constraints in banks. The Bankers Magazine, 180(1), 53-59.
Breen, A. M., Burton-Houle, T., & Aron, D. C. (2002). Applying the theory of constraints in health care: Part 1—the philosophy. Quality Management in Healthcare, 10(3), 40-46.
Coman, A., & Ronen, B. (2000). Production outsourcing: a linear programming model for the theory-of-constraints. International Journal of Production Research, 38(7), 1631-1639.
Cooper, R., & Slagmulder, R. (1999). Integrating activity-based costing and the theory of constraints. Strategic Finance, 80(8), 20.
Cox III, J., & Schleier, J. (2010). Theory of constraints handbook. McGraw Hill Professional.
Dettmer, H. W. (1995). Quality and the theory of constraints. Quality Progress, 28(4), 77.
Dettmer, H. W. (1997). Goldratt's theory of constraints: a systems approach to continuous improvement. ASQ Quality Press.
Ehie, I., & Sheu, C. (2005). Integrating six sigma and theory of constraints for continuous improvement: a case study. Journal of Manufacturing Technology Management, 16(5), 542-553.
Fawcett, S.E. & Pearson, J.N. (1991). Understanding and applying constraint management in today’s manufacturing environments. Production and Inventory Management Journal, 32(3), 46-55.
Fenbert, J.A. & Fleener, N.K. (2002). Implementing TOC multi-project management in a research organization. Frontiers of Project Management Research and Application: Proceedings of PMI Research Conference 2002; 2002 July 14-2002 July 17; AIPM, USA; PMI.
Fredendall, L. D., & Lea, B. R. (1997). Improving the product mix heuristic in the theory of constraints. International Journal of Production Research,35(6), 1535-1544.
Fritzsch, R. B. (2011). Activity-based costing and the theory of constraints: Using time horizons to resolve two alternative concepts of product cost.Journal of Applied Business Research (JABR), 14(1), 83-90.
Goldratt, E. M. (1990). Theory of constraints. Croton-on-Hudson, NY: North River.
Gupta, M. C., & Boyd, L. H. (2008). Theory of constraints: a theory for operations management. International Journal of Operations & Production Management, 28(10), 991-1012.
Hilmola, O. P. (2001). Theory of constraints and outsourcing decisions.International Journal of Manufacturing Technology and Management, 3(6), 517-527.
Kee, R. (1995). Integrating activity-based costing with the theory of constraints to enhance production-related decision-making. Accounting Horizons, 9, 48-61.
Kirche, E. T., Kadipasaoglu, S. N., & Khumawala*, B. M. (2005). Maximizing supply chain profits with effective order management: integration of activity-based costing and theory of constraints with mixed-integer modelling.International Journal of Production Research, 43(7), 1297-1311.
Ioannou, G., & Papadoyiannis, C. (2004). Theory of constraints-based methodology for effective ERP implementations. International Journal of Production Research, 42(23), 4927-4954.
Jones, T. C., & Dugdale, D. (1998). Theory of constraints: transforming ideas?. The British Accounting Review, 30(1), 73-91.
Jones, T. C., & Dugdale, D. (2001). The concept of an accounting regime.Critical Perspectives on Accounting, 12(1), 35-63.
Lea, B. R., & Min, H. (2003). Selection of management accounting systems in Just-In-Time and Theory of Constraints-based manufacturing. International Journal of Production Research, 41(13), 2879-2910.
Lee, T. N., & Plenert, G. (1993). Optimizing theory of constraints when new product alternatives exist. Production and Inventory Management Journal,34(3), 51.
Lockamy III, A., & Spencer, M. S. (1998). Performance measurement in a theory of constraints environment. International Journal of Production Research, 36(8), 2045-2060.
Louderback, J. G., & Patterson, J. W. (1996). Theory of constraints versus traditional management accounting. Accounting Education, 1(2), 189-196.
Mabin, V. J., Forgeson, S., & Green, L. (2001). Harnessing resistance: using the theory of constraints to assist change management. Journal of European Industrial Training, 25(2/3/4), 168-191.
Mabin, V. J., & Balderstone, S. J. (2003). The performance of the theory of constraints methodology: analysis and discussion of successful TOC applications. International Journal of Operations & Production Management,23(6), 568-595.
Moore, R., & Scheinkopf, L. (1998). Theory of constraints and lean manufacturing: friends or foes. Chesapeake Consulting Inc.
Motwani, J., Klein, D., & Harowitz, R. (1996). The theory of constraints in services: part 2-examples from health care. Managing Service Quality: An International Journal, 6(2), 30-34.
Naor, M., Bernardes, E. S., & Coman, A. (2013). Theory of constraints: is it a theory and a good one?. International Journal of Production Research,51(2), 542-554.
Nave, D. (2002). How to compare six sigma, lean and the theory of constraints. Quality Progress, 35(3), 73-80.
Noreen, E., Smith, D., & Mackey, J. T. (1995). Theory of Constraints and Its Implications for Management Accounting: A Report on the Actual Implementation of The Theory of Constraints. North River Press, Incorporated.
Patterson, M. C. (1992). The product-mix decision: a comparison of theory of constraints and labor-based management accounting. Production and Inventory Management Journal, 33(3), 80.
Rahman, S. U. (1998). Theory of constraints: a review of the philosophy and its applications. International Journal of Operations & Production Management, 18(4), 336-355.
Raimona Zadry, H., & Mohd Yusof, S. R. (2006). Total quality management and theory of constraints implementation in Malaysian automotive suppliers: a survey result. Total Quality Management, 17(8), 999-1020.
Schniederjans, M. J., & Garvin, T. (1997). Using the analytic hierarchy process and multi-objective programming for the selection of cost drivers in activity-based costing. European Journal of Operational Research, 100(1), 72-80.
Siha, S. (1999). A classified model for applying the theory of constraints to service organizations. Managing Service Quality: An International Journal,9(4), 255-264.
Smith, D. (1999). The measurement nightmare: how the theory of constraints can resolve conflicting strategies, policies, and measures. CRC Press.
Souren, R., Ahn, H., & Schmitz, C. (2005). Optimal product mix decisions based on the theory of constraints? Exposing rarely emphasized premises of throughput accounting. International Journal of Production Research, 43(2), 361-374.
Spencer, M. S. (1994). Economic theory, cost accounting and theory of constraints: an examination of relationships and problems. The International Journal of Production Research, 32(2), 299-308.
Spencer, M. S., & Cox, J. F. (1995). Optimum production technology (OPT) and the theory of constraints (TOC): analysis and genealogy. The International Journal of Production Research, 33(6), 1495-1504.
Stein, R. E. (1997). The Theory of Constraints: Applications in Quality Manufacturing. CRC Press.
Tulasi, C. L., Rao, A. R., & Tirupati, A. P. (2012). Review on theory of constraints. International Journal of Advances in Engineering & Technology,3(1), 334-344.
Umble, M., Umble, E., & Murakami, S. (2006). Implementing theory of constraints in a traditional Japanese manufacturing environment: The case of Hitachi Tool Engineering. International Journal of Production Research,44(10), 1863-1880.
Wahlers, J. L., & Cox, J. F. (1994). Competitive factors and performance measurement: applying the theory of constraints to meet customer needs.International Journal of Production Economics, 37(2), 229-240.
Watson, K. J., Blackstone, J. H., & Gardiner, S. C. (2007). The evolution of a management philosophy: The theory of constraints. Journal of Operations Management, 25(2), 387-402.
Watson, K. J., & Patti, A. (2008). A comparison of JIT and TOC buffering philosophies on system performance with unplanned machine downtime.International Journal of Production Research, 46(7), 1869-1885.
Wei, C. C., Liu, P. H., & Tsai, Y. C. (2002). Resource-constrained project management using enhanced theory of constraint. International Journal of Project Management, 20(7), 561-567.
Zimmerman, J. L., & Yahya-Zadeh, M. (2011). Accounting for decision making and control. Issues in Accounting Education, 26(1), 258-259.
Balakrishnan, J., & Cheng, C. H. (2005). The theory of constraints and the make‐or‐buy decision: an update and review. Journal of Supply Chain Management, 41(1), 40-47.
Bhattacharya, A., Vasant, P., Sarkar, B., & Mukherjee, S. K. (2008). A fully fuzzified, intelligent theory-of-constraints product-mix decision. International Journal of Production Research, 46(3), 789-815.
Bhimani, A., Datar, S. M., & Foster, G. (2002). Management and cost accounting. Harlow: Financial Times/Prentice Hall.
Blackstone, J. H. (2001). Theory of constraints-a status report. International Journal of Production Research, 39(6), 1053-1080.
Boyd, L., & Gupta, M. (2004). Constraints management: what is the theory?.International Journal of Operations & Production Management, 24(4), 350-371.
Bramorski, T., Madan, M.S. & Motwani, J. (1996). Application of the theory of constraints in banks. The Bankers Magazine, 180(1), 53-59.
Breen, A. M., Burton-Houle, T., & Aron, D. C. (2002). Applying the theory of constraints in health care: Part 1—the philosophy. Quality Management in Healthcare, 10(3), 40-46.
Coman, A., & Ronen, B. (2000). Production outsourcing: a linear programming model for the theory-of-constraints. International Journal of Production Research, 38(7), 1631-1639.
Cooper, R., & Slagmulder, R. (1999). Integrating activity-based costing and the theory of constraints. Strategic Finance, 80(8), 20.
Cox III, J., & Schleier, J. (2010). Theory of constraints handbook. McGraw Hill Professional.
Dettmer, H. W. (1995). Quality and the theory of constraints. Quality Progress, 28(4), 77.
Dettmer, H. W. (1997). Goldratt's theory of constraints: a systems approach to continuous improvement. ASQ Quality Press.
Ehie, I., & Sheu, C. (2005). Integrating six sigma and theory of constraints for continuous improvement: a case study. Journal of Manufacturing Technology Management, 16(5), 542-553.
Fawcett, S.E. & Pearson, J.N. (1991). Understanding and applying constraint management in today’s manufacturing environments. Production and Inventory Management Journal, 32(3), 46-55.
Fenbert, J.A. & Fleener, N.K. (2002). Implementing TOC multi-project management in a research organization. Frontiers of Project Management Research and Application: Proceedings of PMI Research Conference 2002; 2002 July 14-2002 July 17; AIPM, USA; PMI.
Fredendall, L. D., & Lea, B. R. (1997). Improving the product mix heuristic in the theory of constraints. International Journal of Production Research,35(6), 1535-1544.
Fritzsch, R. B. (2011). Activity-based costing and the theory of constraints: Using time horizons to resolve two alternative concepts of product cost.Journal of Applied Business Research (JABR), 14(1), 83-90.
Goldratt, E. M. (1990). Theory of constraints. Croton-on-Hudson, NY: North River.
Gupta, M. C., & Boyd, L. H. (2008). Theory of constraints: a theory for operations management. International Journal of Operations & Production Management, 28(10), 991-1012.
Hilmola, O. P. (2001). Theory of constraints and outsourcing decisions.International Journal of Manufacturing Technology and Management, 3(6), 517-527.
Kee, R. (1995). Integrating activity-based costing with the theory of constraints to enhance production-related decision-making. Accounting Horizons, 9, 48-61.
Kirche, E. T., Kadipasaoglu, S. N., & Khumawala*, B. M. (2005). Maximizing supply chain profits with effective order management: integration of activity-based costing and theory of constraints with mixed-integer modelling.International Journal of Production Research, 43(7), 1297-1311.
Ioannou, G., & Papadoyiannis, C. (2004). Theory of constraints-based methodology for effective ERP implementations. International Journal of Production Research, 42(23), 4927-4954.
Jones, T. C., & Dugdale, D. (1998). Theory of constraints: transforming ideas?. The British Accounting Review, 30(1), 73-91.
Jones, T. C., & Dugdale, D. (2001). The concept of an accounting regime.Critical Perspectives on Accounting, 12(1), 35-63.
Lea, B. R., & Min, H. (2003). Selection of management accounting systems in Just-In-Time and Theory of Constraints-based manufacturing. International Journal of Production Research, 41(13), 2879-2910.
Lee, T. N., & Plenert, G. (1993). Optimizing theory of constraints when new product alternatives exist. Production and Inventory Management Journal,34(3), 51.
Lockamy III, A., & Spencer, M. S. (1998). Performance measurement in a theory of constraints environment. International Journal of Production Research, 36(8), 2045-2060.
Louderback, J. G., & Patterson, J. W. (1996). Theory of constraints versus traditional management accounting. Accounting Education, 1(2), 189-196.
Mabin, V. J., Forgeson, S., & Green, L. (2001). Harnessing resistance: using the theory of constraints to assist change management. Journal of European Industrial Training, 25(2/3/4), 168-191.
Mabin, V. J., & Balderstone, S. J. (2003). The performance of the theory of constraints methodology: analysis and discussion of successful TOC applications. International Journal of Operations & Production Management,23(6), 568-595.
Moore, R., & Scheinkopf, L. (1998). Theory of constraints and lean manufacturing: friends or foes. Chesapeake Consulting Inc.
Motwani, J., Klein, D., & Harowitz, R. (1996). The theory of constraints in services: part 2-examples from health care. Managing Service Quality: An International Journal, 6(2), 30-34.
Naor, M., Bernardes, E. S., & Coman, A. (2013). Theory of constraints: is it a theory and a good one?. International Journal of Production Research,51(2), 542-554.
Nave, D. (2002). How to compare six sigma, lean and the theory of constraints. Quality Progress, 35(3), 73-80.
Noreen, E., Smith, D., & Mackey, J. T. (1995). Theory of Constraints and Its Implications for Management Accounting: A Report on the Actual Implementation of The Theory of Constraints. North River Press, Incorporated.
Patterson, M. C. (1992). The product-mix decision: a comparison of theory of constraints and labor-based management accounting. Production and Inventory Management Journal, 33(3), 80.
Rahman, S. U. (1998). Theory of constraints: a review of the philosophy and its applications. International Journal of Operations & Production Management, 18(4), 336-355.
Raimona Zadry, H., & Mohd Yusof, S. R. (2006). Total quality management and theory of constraints implementation in Malaysian automotive suppliers: a survey result. Total Quality Management, 17(8), 999-1020.
Schniederjans, M. J., & Garvin, T. (1997). Using the analytic hierarchy process and multi-objective programming for the selection of cost drivers in activity-based costing. European Journal of Operational Research, 100(1), 72-80.
Siha, S. (1999). A classified model for applying the theory of constraints to service organizations. Managing Service Quality: An International Journal,9(4), 255-264.
Smith, D. (1999). The measurement nightmare: how the theory of constraints can resolve conflicting strategies, policies, and measures. CRC Press.
Souren, R., Ahn, H., & Schmitz, C. (2005). Optimal product mix decisions based on the theory of constraints? Exposing rarely emphasized premises of throughput accounting. International Journal of Production Research, 43(2), 361-374.
Spencer, M. S. (1994). Economic theory, cost accounting and theory of constraints: an examination of relationships and problems. The International Journal of Production Research, 32(2), 299-308.
Spencer, M. S., & Cox, J. F. (1995). Optimum production technology (OPT) and the theory of constraints (TOC): analysis and genealogy. The International Journal of Production Research, 33(6), 1495-1504.
Stein, R. E. (1997). The Theory of Constraints: Applications in Quality Manufacturing. CRC Press.
Tulasi, C. L., Rao, A. R., & Tirupati, A. P. (2012). Review on theory of constraints. International Journal of Advances in Engineering & Technology,3(1), 334-344.
Umble, M., Umble, E., & Murakami, S. (2006). Implementing theory of constraints in a traditional Japanese manufacturing environment: The case of Hitachi Tool Engineering. International Journal of Production Research,44(10), 1863-1880.
Wahlers, J. L., & Cox, J. F. (1994). Competitive factors and performance measurement: applying the theory of constraints to meet customer needs.International Journal of Production Economics, 37(2), 229-240.
Watson, K. J., Blackstone, J. H., & Gardiner, S. C. (2007). The evolution of a management philosophy: The theory of constraints. Journal of Operations Management, 25(2), 387-402.
Watson, K. J., & Patti, A. (2008). A comparison of JIT and TOC buffering philosophies on system performance with unplanned machine downtime.International Journal of Production Research, 46(7), 1869-1885.
Wei, C. C., Liu, P. H., & Tsai, Y. C. (2002). Resource-constrained project management using enhanced theory of constraint. International Journal of Project Management, 20(7), 561-567.
Zimmerman, J. L., & Yahya-Zadeh, M. (2011). Accounting for decision making and control. Issues in Accounting Education, 26(1), 258-259.