International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Identifying the factors affecting System throughput accounting Theory of Constraint-Based Technology Industry Drivers from the FDAHP method

Document Type : Original Article

Authors
Mohamadreza Faghihi 1
Fraydoon Rahnamay Roodposhti 2
Mohammadhamed khanmohammadi 3
Hossein Badiei 4
1 Department of Accounting, emirates Branch, Islamic Azad University, Dubai,،United Arab Emirates
2 Department of Accounting, Faculty of ManagementDepartment of Accounting, Faculty of Management and Economics, Science and Research Unit, Islamic Azad University, Tehran, Iran and Economics, Science and Research Unit, Islamic Azad University,
3 Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Tehran, Iran
4 Department of Accounting, south tehran Branch, Islamic Azad University, south tehran,Tehran.Iran
10.30495/ijfma.2025.77997.2186
Abstract
The current research is aimed at identifying the effective components on the throughput accounting of the propulsion system of the technology industry based on the theory of limitations. System throughput accounting is a dynamic, aggregated, principled and comprehensive approach to management accounting that provides information to support managers' decision-making in order to optimize the organization. The methodology used in this research is qualitative-quantitative. in which the foundational data grand theory method is used. using the opinions of subject matter experts and interviewing 14 experts in this field and using the snowball method until reaching the theoretical saturation stage in order to identify the effective factors in identifying the desired components of the research using open, pivotal coding and the choice has been made. The results of this research in the quantitative part have also led to the identification of 26 effective components in the subject of the research, which are ultimately effective on the throughput accounting of the propulsion system of the technology industry. The relevant components are fully included in the conclusion
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