Throughput accounting: an overview and framework

Shilpa Parkhi, Madhusudhan Tamraparni and Lavesh Punjabi

International Journal of Services and Operations Management, 2016, vol. 25, issue 1, 1-20

Abstract: The throughput accounting (TA) is one of the emerging accounting practices, which has attracted increasing attentions from the academia and practitioners from operations and supply chain field. However, in spite of the popularity of the field, there is dearth of comprehensive framework for TA. In this paper an attempt has been made to identify the barriers of throughput accounting and develop a theoretical framework. In this paper we have used interpretive structural modelling and MICMAC analysis output to develop a conceptual framework. We have further outlined our limitations of our study and outlined further research directions.

Keywords: throughput accounting; interpretive structural modelling; ISM; MICMAC; theoretical framework. (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijsoma:v:25:y:2016:i:1:p:1-20

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