Which of the following items is not a management concept that was created to improve companies' performances?

-just-in-time manufacturing
-gaap constraints and guidelines
-total quality management
-continuous improvement
-customer orientation

-GAAP constraints and guidelines

Explanation:

GAAP stands for Generally Accepted Accounting Principles.  GAAP is comprised of detailed collections of broad concepts and practices that represent the best accounting practices.  The GAAP represents accounting practices that have developed over time. They are generally accepted and have been adopted across the accounting profession.

The GAAP constraints and guides are applied in the preparation of accounting information or statements. The provides uniformity and reporting standards in financial statements, which makes it possible to compare business performance.   The GAAP do not help a business improve its financial or business performance. They guide the company's accounting department in maintaining and preparation of accounting records.