Faculty Administration and Economics / University of Kerbala has discussed the doctoral dissertation which is entitled “Integration between two Techniques of Resource Consumption Accounting and Theory of Vonstraints to support the Application of Corporate Governance: A Practical study)”. It is presented by Saud Saad Jassim Munshid Al-Ghazi.
The study aims at strengthening the application of corporate governance in a way that works to impose effective control over resources of the economic unit and its efficient exploitation by applying techniques of accounting for resource consumption and theory of restrictions according to an integrated framework.
The study shows that the integration of these two techniques would lead to strengthening corporate governance in terms of achieving goal of efficient exploitation of resources and control over them.
The study concluded that the integration between the two techniques of accounting for resource consumption and the theory of constraints contributes to strengthening the application of corporate governance by optimizing the use of resources and achieving oversight over them, and this is reflected in the result in lower costs as well as providing comprehensive and integrated information about the resources that contribute to increasing the effectiveness of the application of the above two techniques.
The study recommended working on integrating the two techniques of resource consumption accounting and the theory of constraints in order to rationalize the resources of the economic unit of the research sample and achieve control over it as well as planning for it in a way that helps in strengthening governance practices.