Theory of constraints versus traditional management accounting

Louderback, Joseph G.; Patterson, J. Wayne
July 1996
Accounting Education (10854622);1996, Vol. 1 Issue 2, p189
Academic Journal
Talks about the theory of constraints (TOC). Description of TOC; TOC in accounting literature; Textbook treatment of TOC; TOC and management accounting; Illustration of the traditional and TOC approach.


Related Articles

  • Last minute test panic.  // Accountancy;Jul1988, Vol. 102 Issue 1139, p5 

    Reports on the implications of a problem concerning the adaptation test which foreign professionals may be required in the negotiation of the Directive on Mutual Recognition of Higher Education Diplomas for accountants. British negotiators' efforts to campaign for the right of certain...

  • Wolverhampton Technical Teachers' College.  // Accountancy;May67, Vol. 78 Issue 885, p306 

    Reports on training course for accountancy lecturers at the Wolverhampton Technical Teachers' College in England. Schedule of classes; Teaching principles incorporated in the course; Contact information.

  • N.Y. leading source of big six partners.  // Long Island Business News (7/1993 to 5/2009);08/17/98, Vol. 45 Issue 33, p22A 

    Focuses on `Bowman's Accounting Report' periodical's ranking of New York as top among the 51 states and territories where Big Six accounting firm partners have earned their college degrees.

  • AAT launches new diploma.  // Management Accounting: Magazine for Chartered Management Account;Nov97, Vol. 75 Issue 10, p11 

    Reports that British Association of Accounting Technicians (AAT) has launched a diploma to meet the specialist needs of international students. Design of the AAT Diploma in Accounting; Use of central assessment for the diploma.

  • Beyond beans.  // Regional Review;Winter91, Vol. 1 Issue 1, p3 

    Reports on the Accounting Education Change Commission's pledge to improve accounting programs. Decline in accounting program enrollment; Accounting program at the University of Massachusetts in Amherst.

  • The challenges of learner-centred education. Adler, Ralph; Milne, Markus // Chartered Accountants Journal;Feb1998, Vol. 77 Issue 1, p12 

    Examines factors affecting the efficacy of student-centered tertiary accounting education in New Zealand. Lack of student readiness; Inadequacy of educator support mechanisms; Non-reflective teaching practices.

  • Supply of accounting graduates. Heaton, Garry // Chartered Accountants Journal;Feb1998, Vol. 77 Issue 1, p20 

    Focuses on the shortage of tertiary students majoring in accounting in New Zealand. Implications to the employment sector; Adverse impact to the growth of the economy; Reasons for the shortage.

  • Business schools must respond.  // Chartered Accountants Journal;Feb1998, Vol. 77 Issue 1, p46 

    Discusses the need to restructure tertiary accounting education in New Zealand and the United States in order to meet the changes in the corporate world. Evaluation of corporate expectations in terms of value for money; Increase hands-on partnerships between business and education.

  • The objectives and design of the first course in accounting from the perspective of nonaccounting... Cherry, Alan A.; Mintz, Steven M. // Accounting Education (10854622);1996, Vol. 1 Issue 2, p99 

    Determines the views of nonaccounting faculty about the focus of the introductory financial accounting course and the topics covered and skills to be developed in that course. Respondent characteristics and evaluations of their accounting classes; Primary emphasis of the course; Importance of...

  • Some initial empirical evidence regarding the impact of the introductory accounting sequence on... Riordan, Michael P.; St. Pierre, E. Kent // Accounting Education (10854622);1996, Vol. 1 Issue 2, p127 

    Analyzes the impact of the introductory accounting sequence on the selection of accounting as a major by those in enrolled in these courses. Prior research on introductory sequence; Comparison of mean grade point average; Transfer of students from an accounting course; Importance of an image...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics