Aziminia, M., Eghbali, M. and Eghbali, H. (2024). Investigating the Relationship Between Electronic Service Quality Dimensions with Respect to the Role of Trust and Satisfaction on Customer Loyalty in Ansar Bank branches in South Khorasan Province. System Engineering and Productivity, 3(4), 136-155. [in persian]
Bahrami, M. R., Hashemzadeh, G. R., Shahmansoury, A. and Fathi Hafshejani, K. (2025). Analyzing Effective Components in Industry 4.0 Maturity for Iranian Banking. System Engineering and Productivity, 5(1), 15-39. [in persian]
Balderstone, S., and Keef, P. (1999). Throughput Accounting. Exploding an Urban Myth. Management Accounting, October: 26-28.
Blocher, E., Chen, K. H., and Lin, T. W. (2012) Cost Management A Strategic Emphasis New York: John Wiley and Sons, Inc.
Bramorski, T., Madan, M.S., and Motwani, J (1997). Application of the Theory of Constraints in Banks. The Bankers Magazine, 53-59.
Castaño, J. D., Moreira, M. R., Sousa, P. S., & Meneses, R. F. C. (2013). Theory of constraints in the service sector: Characterization for banking and analysis of the factors involved in its adoption. In Exploring Services Science: 4th International Conference, IESS 2013, Porto, Portugal, February 7-8, 2013. Proceedings 4 (pp. 58-72). Springer Berlin Heidelberg.
Campbell, R. J. (1995). Steeling Time with ABC or TOC. Strategic Finance, 76(7), 31.
Goldratt, E. M. (1984). The goal: A process of ongoing improvement. New York, NY: North River Press.
https://www.goodreads.com/book/show/582174.Theory_of_Constraints
Ghadami Gholsheikh, N., Sanavi Garousiyan, V. and Hosseinzadeh, A. (2025). Design and Validation of Smart Customer Experience in Agricultural Bank of Khorasan Razavi Province with a Mixed-methods Approach. System Engineering and Productivity, 5(1), 53-74. [in persian]
Goldkuhl, G., Cronholm, S. (2010). Adding theoretical grounding to grounded theory: Toward multi-grounded theory. International Journal of Qualitative Methods, 9(2), 187-205.
Hasan Mhejir, J., Hekmati Farid, S., Reza Zadeh, A. and Mohammad Zadeh, Y. (2025). Examining the Influence of the Shadow Economy on the Performance of Financial Markets and the Banking Sector in BRICS Countries: A Panel SUR Approach. Journal of Asset Management and Financing, 13(2), 1-28. [in persian]
https://doi.org/10.22108/amf.2024.142315.1905
Huynh, J. (2025). Banking uncertainty and corporate financial constraints. International Journal of Finance & Economics, 30(1), 626-651.
https://doi.org/10.1002/ijfe.2938
khezripour, M., khan mohammadi, M. H., ahmadi, F. and Kordlouie, H. (2020). Explain the Application of the Theory of Constraint(s) Model to Evaluate the Capital Adequacy Ratio in Banks. Journal of Management Accounting and Auditing Knowledge, 9(36), 77-85. [in persian]
khalilpour, M., ramazani, J., ebrahimian, J., fallah, A. and kordani, H. (2025). Development of Strategic Management Accounting by Using Accounting Information Systems in the Face of Environmental Drivers.
Journal of Management Accounting and Auditing Knowledge,
14(55), 193-207. [in persian]
https://www.jmaak.ir/article_23623.html?lang=en
Salehi S M, Khanmohammadi M H. (2019). The effect of accounting variables on economies of scale of banks using the theory of constraints. Management Accounting,,43 (12), 17-33. [in persian]
Salehi, S M, Khanmohammadi, & M, H. (2018). Evaluating the economies of scale of the country's listed banks using the concepts of the theory of constraints. Financial Knowledge Securities Analysis (Financial Studies), 39(11), 69-81. [in persian]
https://sanad.iau.ir/fa/Article/803259
Scott, K.W., Howell, D. (2008). Clarifying analysis and interpretation in grounded theory:using a conditional relationship guide and reflective coding matrix. International Journal of Qualitative Methods, 7(2), 1-15.
https://doi.org/10.1177/160940690800700201
Souza, F. B. D., & Ikeziri, L. M. (2025). Demand management: the essence of the theory of constraints?. International Journal of Logistics Systems and Management, 50(2), 233-265.
Sotudeh, R., Haghparast, A. and Hirad, A. (2025). Management Accounting and Resilience Economics Model for Sustainable Development of Manufacturing Companies. Strategic Management Accounting, 1(1), 41-66. [in persian]
https://doi.org/10.22034/smajournal.2025.511901.1003
Strauss, A., Corbin, J. (1998). Basics of qualitative research; Grounded theory procedures and techniques. (2nded) Sage Publications, Inc.
https://psycnet.apa.org/record/1999-02001-000
Zhou, Z., Li, Y., Liu, M., & Tian, T. (2025). Impacts of banking competition on firm performance and the mediating effect of financing constraints. Finance Research Letters, 75, 106783.