| Article ID: | iaor20162956 |
| Volume: | 25 |
| Issue: | 1 |
| Start Page Number: | 1 |
| End Page Number: | 20 |
| Publication Date: | Aug 2016 |
| Journal: | International Journal of Services and Operations Management |
| Authors: | Parkhi Shilpa, Tamraparni Madhusudhan, Punjabi Lavesh |
| Keywords: | accounting, Leontief model |
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.