Debating the principles-theory of constraints

ANTON VAN DER MERWE started out his career in industry on the shop floor and progressed to controller of an international airline. During this time he obtained an associate degree in Mechanical Engineering, a Baccalarius Commerci in Economics and Transportation Economics and a Masters in Business Leadership from the University of South Africa. The latter included a thesis on the German cost management approach—Grenzplankostenrechnung (GPK). After seventeen years in industry Anton switched to consulting. He specializes in ERP system implementations with an emphasis on management accounting and decision support. He currently serves as a trustee on the IMA's Foundation for Applied Research and is cochair for the Resource Consumption Accounting Interest Group at CAMI. Anton can be contacted via email at: antonvdm@altavia.com.