A study on relationship between operating cash flows and performance evaluation criteria based on the theory of constraints (TOC) versus traditional method

This study presents an empirical investigation to measure the relationship between traditional accounting performance measurement as well as theory of constraint-based figures with operating cash flow. Traditional accounting measurement includes net profit and return of investment and theory of cons...

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Bibliographic Details
Main Author: Mohammad Sadegh Arabi Ashtiani
Format: Article
Language:English
Published: Growing Science 2013-08-01
Series:Management Science Letters
Subjects:
Online Access:http://www.growingscience.com/msl/msl_2013_233.pdf