Explaining the pattern of application of the theory of constraints in Iranian commercial banks

Document Type : Research

Authors
Aref Khoshrumoini 1
Seyed Mahmood Moosavi Shiri 2
Mahdi Salehi 3
1 Department of Accounting, Faculty of Humanities, Azad University, Zahedan Branch, Zahedan, Iran
2 Associate Professor of Payame Noor University, Mashhad, Iran.
3 Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran.
10.22034/smajournal.2025.521046.1020
Abstract
The aim of the present study was to explain the pattern of application of the theory of constraints in Iranian commercial banks. The present study was conducted with a mixed approach (qualitative and quantitative). Also, in terms of data certainty, it is an exploratory research and in terms of purpose, it is in the field of applied research. In the qualitative part, the multifaceted grounded theory approach was used to explain the pattern of application of the theory of constraints in Iranian commercial banks. In this combined method, in addition to paying attention to the research background and theoretical foundations, theoretical data is collected and empirical data is collected through interviews with experts. The above combined method enriches the research and its results. With the purposeful snowball sampling method and until theoretical saturation is reached, 8 university professors, managers and bank accountants were interviewed and data were collected. In the quantitative part, the model was validated by distributing a questionnaire to 34 experts. According to the experts, four dimensions of banking performance, banking operations management, resource management, and loan management, fourteen components, and sixteen indicators were identified. This study shows that using theoretical and empirical data and adapting them to valid theoretical frameworks can provide valuable insights for operational and strategic decision-making in the banking industry. Given the increasing importance of data and advanced analytics, banks can benefit from this approach to stay at the forefront of innovation and provide better services to their customers

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Strategic Management Accounting
Volume 2, Issue 1 - Serial Number 2
Winter 2025
Pages 121-136