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Repealing the LIFO Inventory Accounting Choice? A Review of LIFO and Inventory Management
2014
American Journal of Operations Research
Researchers in the disciplines of both Operations and Accounting have studied Inventory Management, though in relative isolation. In this paper, one of our goals is to help inform researchers in Operations Management about an extensively debated question in inventory accounting: whether to repeal the LIFO (Last-In-First-Out) inventory accounting choice? This question has received extensive scrutiny from various stakeholders including academics, businesses, and different levels of governmental
doi:10.4236/ajor.2014.46034
fatcat:olerspck65f53iss6vjjdw4soy