THEORY OF CONSTRAINTS: TRANSFORMING IDEAS?

Authors: COLWYN JONES T.¹; DUGDALE D.²

Source: The British Accounting Review, Volume 30, Number 1, March 1998 , pp. 73-91(19)

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Abstract:

We trace the history of ideas in Goldratt's development of the `Theory of Constraints' (TOC), and his critique of accounting. We compare TOC with other management `philosophies', and evaluate the treatment of measurement, behaviour and goals in enterprises. Finally, we assess TOC's prospects of delivering the transformation in UK manufacturing which it promises. We conclude that this is likely to depend on whether a `paradigmatic' or `pragmatic' mode of change is adopted.Copyright 1998 Academic Press Limited

Language: English

Document Type: Research article

Affiliations: 1: University of the West of England 2: University of the West of England

Publication date: 1998-03-01