Theory of constraints: Transforming ideas?

British Accounting Review

Volumn 30, Issue 1, 1998, Pages 73-91

  Jones, T Colwyn ^a   Dugdale, David ^b  

^a UNIVERSITY OF THE WEST OF ENGLAND   (United Kingdom)

^b NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0032016172     PISSN: 08908389     EISSN: None     Source Type: Journal    
DOI: 10.1006/bare.1997.0061     Document Type: Article

References (42)

1. Armstrong, P. (1991). 'Contradiction and social dynamics in the capitalist agency relationship', Accounting, Organizations and Society, Vol. 16, No.1, pp. 1-25.
2. Atkinson, J. (1984). 'Manpower strategies for flexible organisations', Personnel Management, August, pp. 28-31.
3. Berle, A.A. & Means, G.C. (1932, reprinted 1968). The Modern Corporation and Private Property, New York, Macmillan.
4. Bright, J., Davies, R.E., Downes, C.A. & Sweeting, R.C. (1992). 'The deployment of costing techniques and practices: a UK study', Management Accounting Research, Vol 3, pp. 201-211.
5. Bromwich, M. & Bhimani, A. (1989). Management Accounting: Evolution not Revolution, London, CIMA.
6. Cohen, O. (1993). Research Interview, November.
7. Cooper, R. & Kaplan, R.S. (1988). 'Measure costs right: make the right decisions', Harvard Business Review, September-October.
8. Dahrendorf, R. (1959). Class and Class Conflict in an Industrial Society, London, Routledge & Kegan Paul.
9. Dent, J. (1990). 'Strategy, organization and control: some possibilities for accounting research', Accounting, Organizations and Society, Vol. 15, No. 1/2, pp 3-25.
10. Drucker, P. (1964). 'Control, controls and management', In C.P. Bonini, R.K. Jaedicke & H.M. Wagner (1964). Management Control: New Directions in Basic Research, New York, Wiley, pp. 286-296.
11. Drury, C. (1996). Management and Cost Accounting: 4th Edition, London, Chapman & Hall.
12. Drury, C., Braund, S., Osborne, P. & Tayles, M. (1993). A Survey of Management Accounting Practices in UK Manufacturing Companies, London, ACCA.
13. Dugdale, D. & Jones, T.C. (1996). Accounting for Throughput, London, CIMA.
14. Dugdale, D. & Jones, T.C. (1998). 'Throughput Accounting: transforming practices?', British Accounting Review, In press.
15. Ezzamel, M., Green, C., Lilley, S. & Willmott, H. (1995), Changing Managers and Managing Change, London, CIMA.
16. Fama, E. (1980). 'Agency problems and the theory of the firm, Journal of Political Economy, Vol 88, No 2, pp. 288-307.
17. Galbraith, J.K. (1967). The New Industrial State, London, Hamish Hamilton.
18. Goldratt, E.M. (1990a). The Haystack Syndrome, New York, North River Press.
19. Goldratt, E.M. (1990b). Theory of Constraints, New York, North River Press.
20. Goldratt, E.M. (1993). Introduction to the Theory of Constraints: Through Application to Marketing and Sales, Presentation at Excelsior Hotel, Heathrow, November 17-18.
21. Goldratt, E.M. (1994). It's Not Luck, London, Gower.
22. Goldratt, E.M. & Cox, J. (1984, 1993). The Goal, London, Gower.
23. Goldratt, E.M. & Fox, R. (1986). The Race, New York, North River Press.
24. Griffiths, I. (1986). Creative Accounting: How to Make Your Profits what you Want them to be, London, Waterstone.
25. Hopper, T. & Armstrong, P. (1991). 'Cost accounting, controlling labour and the rise of the conglomerates', Accounting, Organizations & Society, Vol. 16, No 5/6, pp. 405-438.
26. Hopwood, A.G. (1974). Accounting and Human Behaviour, New Jersey, Prentice-Hall.
27. Jensen, M.C. & Mecklin, W.H. (1976). 'Theory of the firm : managerial behaviour, agency costs and ownership structure', Journal of Financial Economics, Vol. 3, No. 4, pp. 305-360.
28. Johnson, H.T. (1992a). Relevance Regained: From Top-down Control to Bottom-up Empowerment, New York, Free Press.
29. Johnson, H.T. & Kaplan, R.S. (1987). Relevance Lost: The Rise and Fall of Management Accounting Cambridge, MA; Harvard Business School Press.
30. Jones, T.C. (1995). Accounting and the Enterprise: A Social Analysis, London, Routledge.
31. Jones, T.C. & Dugdale, D. (1995). 'Manufacturing accountability'. In A. Berry, J. Broadbent, and D. Otley, (eds), Management Control: Theories, Issues and Practices, London, Macmillan, Chapter 19.
32. Kuhn, T. (1962). The Structure of Scientific Revolutions, Chicago, University of Chicago Press.
33. Lewis, D. (1993). 'The Theory of Constraints in accounting', CIMA Branch Meeting, November, Swindon.
34. Miller, P. & O'Leary, T. (1987). 'Accounting and the construction of the governable person', Accounting, Organizations & Society, Vol. 12, No. 3, pp 235-265.
35. Miller, P. & O'Leary, T. (1993). 'Accounting expertise and the politics of the product: economic citizenship and modes of corporate governance', Accounting, Organizations and Society, Vol. 18, No. 2/3, pp. 187-206.
36. Mitchell, A., Puxty, A.G., Sikka, P., & Willmott, H. (1991). Accounting for Change: Proposals for Reform of Audit and Accounting, Discussion Paper No. 7, London, Fabian Society.
37. Noreen, E., Smith, D. & Mackey, J.T. (1995). The Theory of Constraints and its Application to Management Accounting, New York, North River Press.
38. Scott, J.P. (1985). Corporations, Classes and Capitalism: 2nd Edition, London, Hutchinson.
39. Simon, H.A. (1945). Administrative Behaviour, New York, Macmillan.
40. Tinker, A.M. (1985). Paper Prophets: A Social Critique of Accounting, Eastbourne, Holt Rinehart & Winston.
41. Watts, RL. & Zimmerman JL. (1986). Positive Accounting Theory, New York, Prentice-Hall.
42. Zeitlin, M. (1974). 'Corporate ownership and control: the large corporation and the capitalist class', American Journal of Sociology, Vol. 73, pp. 1073-1119.