Jurnal ASET (Akuntansi Riset)
Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025

Cross-Sector Applications of the Theory of Constraints and Their Implications for Tanzania

Mwakapemba, Morris Leonard (Unknown)



Article Info

Publish Date
01 Jan 2025

Abstract

This study examines the application of the Theory of Constraints (TOC) across different economic sectors and evaluates its implications for improving organizational performance in Tanzania. The study employs a qualitative analytical approach to examine scholarly publications related to the application of TOC across multiple sectors. A total of 30 peer-reviewed articles published between 2015 and 2025 were selected from major academic databases and systematically analyzed to identify patterns, sectoral practices, and performance outcomes associated with TOC implementation. The findings indicate that the application of TOC contributes significantly to improvements in operational efficiency, throughput, and resource utilization across sectors such as manufacturing, healthcare, supply chains, public services, and project management. The analysis shows that organizations applying TOC principles are better able to identify system constraints, prioritize improvement initiatives, and enhance decision-making processes. In addition, the study reveals sectoral differences in the adoption and implementation strategies of TOC, with manufacturing and supply chain sectors demonstrating the most structured application frameworks. From a theoretical perspective, the study contributes to the broader understanding of TOC as a cross-sector management approach capable of improving system performance and organizational effectiveness. Practically, the findings provide insights that may guide policymakers and organizational leaders in Tanzania in adopting TOC-based management strategies to enhance productivity and optimize resource utilization. This study provides an integrated cross-sector perspective on the application of TOC and links global evidence with practical implications for Tanzania’s industrial and public sector development. 

Copyrights © 2025






Journal Info

Abbrev

aset

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for ...