Title: Throughput accounting: an overview and framework

Authors: Shilpa Parkhi; Madhusudhan Tamraparni; Lavesh Punjabi

Addresses: Symbiosis Institute of Operations Management, Constituent of Symbiosis International University, Plot No. A-23, Shravan Sector, CIDCO, New Nashik-422008, India ' Symbiosis Institute of Operations Management, Constituent of Symbiosis International University, Plot No. A-23, Shravan Sector, CIDCO, New Nashik-422008, India ' Symbiosis Institute of Operations Management, Constituent of Symbiosis International University, Plot No. A-23, Shravan Sector, CIDCO, New Nashik-422008, India

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.

DOI: 10.1504/IJSOM.2016.078068

International Journal of Services and Operations Management, 2016 Vol.25 No.1, pp.1 - 20

Received: 01 Oct 2014
Accepted: 04 Jan 2015
Published online: 01 Aug 2016 *

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