Ray, Amitava; Sarkar, Bijan; Sanyal, Subir Kumar - In: International Journal of Accounting and Information … 16 (2008) October, pp. 155-165
Purpose – The primary aim in this paper is to develop and demonstrate a theory of constraints (TOC) model in which constraint resource prevents the throughput of the organization. Design/methodology/approach – In this paper, the authors propose an integrated model by combining Laplace...