DOI: 10.5267/j.msl.2013.07.017
Keywords: Theory of constraints;; ;
How to cite this paper
Ashtiani, M. (2013). A study on relationship between operating cash flows and performance evaluation criteria based on the theory of constraints (TOC) versus traditional method.Management Science Letters , 3(8), 2279-2284.
Refrences
Banimahd, B & Aliabadi, M. (2013). A study on relationship between earnings management and
operating cash flows management: Evidence from Tehran Stock Exchange. Management Science
Letters, 3(6), 1677-1682.
Boyd, L. H., & Cox Iii, J. F. (2002). Optimal decision making using cost accounting
information. International Journal of Production Research, 40(8), 1879-1898.
Campbell, R. J. (1995). Steeling Time with ABC or TOC. Management Accounting-New York, 76,
31-31.
Carnevale, A. P., & Schulz, E. R. (1990). Return on Investment: Accounting for Training. Training
and Development journal, 44(7), S1-S32.
Chakraborty, P. S., Majurnder, G., & Sarkar, B. (2006). Constraint resource management and
production related decision- a case study. Journal of the Institution of Engineers(India) Part PR,
Production Engineering Division, 86, 48-53.
France, A. (2010). Management accounting practices reflected in job advertisements. Journal of New
Business Ideas & Trends, 8(2), 41-57.
Goldratt, E. M. (1990). Theory of constraints. North River.
Gupta, M., Baxendale, S. J., & McNamara, K. (1997). Integrating TOC and ABCM in a health care
company. Journal of Cost Management, 11(4), 23-33.
Kaplan, S. N., & Zingales, L. (1997). Do investment-cash flow sensitivities provide useful measures
of financing constraints?. The Quarterly Journal of Economics, 112(1), 169-215.
Lockamy III, A. (2003). A constraint-based framework for strategic cost management. Industrial
Management & Data Systems, 103(8), 591-599.
Noreen, E. W., Smith, D., & Mackey, J. T. (1995). The theory of constraints and its implications for
management accounting (Vol. 1, p. 995). Great Barrington, MA: North River Press.
Said, A. A., HassabElnaby, H. R., & Nowlin, T. S. (2008). The relative and incremental information
content of earnings vs cash recovery rates. Review of Accounting and Finance, 7(4), 372-395.
operating cash flows management: Evidence from Tehran Stock Exchange. Management Science
Letters, 3(6), 1677-1682.
Boyd, L. H., & Cox Iii, J. F. (2002). Optimal decision making using cost accounting
information. International Journal of Production Research, 40(8), 1879-1898.
Campbell, R. J. (1995). Steeling Time with ABC or TOC. Management Accounting-New York, 76,
31-31.
Carnevale, A. P., & Schulz, E. R. (1990). Return on Investment: Accounting for Training. Training
and Development journal, 44(7), S1-S32.
Chakraborty, P. S., Majurnder, G., & Sarkar, B. (2006). Constraint resource management and
production related decision- a case study. Journal of the Institution of Engineers(India) Part PR,
Production Engineering Division, 86, 48-53.
France, A. (2010). Management accounting practices reflected in job advertisements. Journal of New
Business Ideas & Trends, 8(2), 41-57.
Goldratt, E. M. (1990). Theory of constraints. North River.
Gupta, M., Baxendale, S. J., & McNamara, K. (1997). Integrating TOC and ABCM in a health care
company. Journal of Cost Management, 11(4), 23-33.
Kaplan, S. N., & Zingales, L. (1997). Do investment-cash flow sensitivities provide useful measures
of financing constraints?. The Quarterly Journal of Economics, 112(1), 169-215.
Lockamy III, A. (2003). A constraint-based framework for strategic cost management. Industrial
Management & Data Systems, 103(8), 591-599.
Noreen, E. W., Smith, D., & Mackey, J. T. (1995). The theory of constraints and its implications for
management accounting (Vol. 1, p. 995). Great Barrington, MA: North River Press.
Said, A. A., HassabElnaby, H. R., & Nowlin, T. S. (2008). The relative and incremental information
content of earnings vs cash recovery rates. Review of Accounting and Finance, 7(4), 372-395.