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http://dx.doi.org/10.1016/0272-6963(81)90004-8

has been cited by the following article:

• TITLE: Repealing the LIFO Inventory Accounting Choice? A Review of LIFO and Inventory Management

  AUTHORS: Yibin Zhang, Chunming Shi, Patrick Gao, Feng Wang

  KEYWORDS: Inventory Management, Inventory Accounting, FIFO, LIFO

  JOURNAL NAME: American Journal of Operations Research, Vol.4 No.6, November 18, 2014

  ABSTRACT: 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 agencies such as US Congress. Specifically, we provide a literature review on how LIFO affects and is affected by inventory management. This is done by first reviewing the potential determinants of LIFO inventory accounting choice and then reviewing potential interactions between LIFO and inventory management. It is our hope that this review will help stakeholders have a more comprehensive understanding of LIFO before making their decisions.