نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری گروه حسابداری، واحد قشم، دانشگاه آزاد اسلامی، قشم، ایران
2 استادیار گروه حسابداری، واحد دماوند، دانشگاه آزاد اسلامی، دماوند، ایران
3 استادیار گروه حسابداری و مدیریت مالی، واحد قشم، دانشگاه آزاد اسلامی، قشم، ایران
4 دانشیار گروه مدیریت مالی، واحد اسلامشهر، دانشگاه آزاد اسلامی، اسلامشهر، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Theory of Constraint(s) is one of the decision-making techniques in strategic management accounting and one of the new theories of performance appraisal that thinks about the growth strategy with a systematic approach to the firm and in line with the cost management strategy. The use of Theory of Constraint(s) concepts in the banking industry is a novel topic and therefore explaining the capital adequacy ratio through the accounting model of system performance, can lead to systemic thinking in banks. In this study, the key variables of 17 banks in the period 1397-1387 were calculated based on the common (traditional) approach and also the theory of constraints approach. Statistical models were also tested using 11EViews software. The research findings indicate that the banking system can use the rich concepts of constraint theory in the performance appraisal process as well as its operational and strategic decisions and use it to improve the capital adequacy ratio.
کلیدواژهها [English]