Literature states that Management Accounting research is yet to be completely explored with regard to theories underlying it; theory practice integration and developments in research.
There are other theories like agency theory, Giddens' structuration theory, Actor-Network Theory etc. You may base you study in one of these. With regard to whether it will improve performance needs to analysed as in my opinion the result may vary depending on country specific or firm specific factors.
BLACKSTONE JR., J. H. The theory of constraints — a status report. International Journal of Production Research, v. 39, n. 6, p. 1053-1080, 2001.
SIMATUPANG, T.M.; WRIGHT, A.C.; SRIDHARAN, R. Applying the theory of constraints to supply chain collaboration. Supply Chain Management: An International Journal, v. 9, n. 1, p. 57-70, 2004.
You will find Management Accounting and Control Systems: An Organizational and Sociological Approach, 2nd Edition. Norman B. Macintosh, Paolo Quattrone and Wickramasinghe, D., and Alawattage, C. (2007) Management Accounting Change: Approaches and Perspectives. Routledge: London, UK very useful. I have attached some papers that you may find useful.