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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106)



JOURNAL OF ACCOUNTING AND FINANCE

Theory of Constraints as Related to Improved Business Unit Performance


Author(s): Martha Lair Sale, R. Samuel Sale

Citation: Martha Lair Sale, R. Samuel Sale, (2013) "Theory of Constraints as Related to Improved Business Unit Performance," Journal of Accounting and Finance, Vol. 13, Iss. 1, pp. 108 - 114

Article Type: Research paper

Publisher: North American Business Press

Abstract:

This paper provides an overview of the importance of The Goal by Goldratt and Cox twenty-five years
after its publication introduced the Theory of Constraints (TOC). It highlights the degree of acceptance
TOC has gained in practice. In light of the continued paucity of empirical support for the technique, it
reports the results of an empirical analysis of TOC adopters. The study results support several of the
elements of TOC as significantly related to business unit performance.