provide a suitable model for throughput accounting of the propulsion system of the technology industry based on the theory of constraint

The current research is to provide an applicable and suitable model for throughput accounting of the propulsion system of the technology industry based on the theory of constraints. System throughput accounting is a dynamic, aggregated, principled and comprehensive approach to management accounting that provides information to support managers' decision-making in order to optimize the organization. The methodology used in this research is qualitative. in which the foundation data grand theory method is used. using the opinions of subject experts and interviewing 14 experts in this field and using the snowball method until reaching the theoretical saturation stage in order to identify the effective factors in developing the desired research model using open, axial and A choice has been made. In the end, the results of this research lead to the presentation of a model for system throughput accounting, which is developed and presented in the direction of the drivers of the technology industry, based on the theory of limitations, as well as the conceptual model of the research. From the results of the current research that used the Strauss and Corbin method, there are six categories including the main category; Causal conditions; Intervening conditions; the ruling platform; Strategies and consequences were extracted in most of the relevant components.