Constraints accounting (CA) is an accounting reporting technique, consistent with a process of ongoing improvement (POOGI). It is an implementation of the Theory of Constraints. It is a development of throughput accounting.

CA includes:

1. explicit consideration of the role of constraints,
2. specification of throughput contribution effects, and decoupling of throughput (T) from operating expense (OE).

References

John A. Caspari, Pamela Caspari. Management Dynamics: Merging Constraints Accounting to Drive Improvement. ISBN 0-471-67231-9

Links

• UCLA Anderson School of Management | Rosenfeld Library | Accounting Accounting Discipline at UCLA Anderson - General information pertaining to the Inventory of Literature on Educational Technology in Accounting
• Internet Public Library: Accounting This website features free, full-text articles of Accounting Today, Accounting Technology, and Practical Accountant. It also has a newswire,