Author(s): Fuad Al-Fasfus, Mohyedin Hamza, Khaled Elkotayni
This study aims to recognize the attitudes of industrial companies towards the implementation of the theory of constraints. The null hypotheses tested pertain to the application of theory in order to find how the theory impacts on the performance of industry companies in Jordan. Using primary data collected from a sample of ten companies from three industries, the study finds that there is a statistically significant relationship between the attitudes of the study sample indicating support of industrial companies to the theory of constraints, the availability requirements of the application of the theory of constraints in industrial companies, obstacles of the application of theory of constraints in industrial companies, and the impact of the application of this theory in the performance of industrial companies. The researchers recommended the importance of integration between modern management accounting techniques and the importance of continuing research and study of the theory of constraints’ tools. It also recommends studying the obstacles that hinder the application of both total quality management and theory of constraints in the public or private industrial sector companies.