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The theory of constraints is a methodology for determining the constraint that stands in the way of the company to achieve its goals. The theory is based on the continuous improvement of the company's operations, to improve its performance and create a competitive advantage for it. thus, The theory of constraints is one of the important subject for literature over the past years to investigate. Therefore, this paper aimed to investigate the impact of applying the theory of constraints on the competitive advantage for Industrial companies in Jordan. The descriptive statistical method was used, the study population consisted of employees in the Industrial companies in Al Mafraq Industrial Estate, and (60) questionnaires were distributed to the sample members, which consisted of (managers, engineers, accountants, supervisors, and technicians), and the number of Questionnaires retrieved and valid for analysis (50) questionnaires. The study showed a statistically significant impact of applying the theory of constraints on the competitive advantage for Industrial companies in Jordan. The study recommend it is necessary for industrial companies to search for the best ways and methods that help reduce constraints, reduce waste of resources, and continuous improvement in production processes, in order to maintain their competitive advantage, and also recommended studying the impact of applying the theory of constraints on other variables or in other environments.
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In-Text Citation: (Almasaeid, 2021)
To Cite this Article: Almasaeid, I. S. (2021). The Impact of Applying the Theory of Constraints on the Competitive Advantage: Evidence from Jordan. International Journal of Academic Research in Accounting Finance and Management Sciences, 11(4), 71–81.
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