{"id":"https://openalex.org/W1990367297","doi":"https://doi.org/10.2307/2490341","title":"Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy","display_name":"Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy","publication_year":1980,"publication_date":"1980-01-01","ids":{"openalex":"https://openalex.org/W1990367297","doi":"https://doi.org/10.2307/2490341","mag":"1990367297"},"language":"en","primary_location":{"id":"doi:10.2307/2490341","doi":"https://doi.org/10.2307/2490341","is_oa":false,"landing_page_url":"https://doi.org/10.2307/2490341","pdf_url":null,"source":{"id":"https://openalex.org/S111116695","display_name":"Journal of Accounting Research","issn_l":"0021-8456","issn":["0021-8456","1475-679X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1677327_code17162.pdf?abstractid=1677327","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5090783442","display_name":"Gary C. Biddle","orcid":"https://orcid.org/0000-0003-3405-0738","observed_orcids":["https://orcid.org/0000-0003-3405-0738"]},"institutions":[{"id":"https://openalex.org/I165779595","display_name":"The University of Melbourne","ror":"https://ror.org/01ej9dk98","country_code":"AU","type":"education","lineage":["https://openalex.org/I165779595"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Gary C. Biddle","raw_affiliation_strings":["University of Melbourne - Faculty of Business and Economics"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Melbourne - Faculty of Business and Economics","institution_ids":["https://openalex.org/I165779595"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5090783442"],"corresponding_institution_ids":["https://openalex.org/I165779595"],"apc_list":{"value":4420,"currency":"USD","value_usd":4420},"apc_paid":null,"fwci":8.7857,"has_fulltext":false,"cited_by_count":91,"citation_normalized_percentile":{"value":0.96997319,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"18","issue":null,"first_page":"235","last_page":"235"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8173999786376953,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8173999786376953,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10328","display_name":"Supply Chain and Inventory Management","score":0.06210000067949295,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.03849999979138374,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/inventory-costing","display_name":"inventory costing","score":0.7170000076293945},{"id":"https://openalex.org/keywords/inventory-policy","display_name":"inventory policy","score":0.9459999799728394},{"id":"https://openalex.org/keywords/accounting-methods","display_name":"accounting methods","score":0.8029999732971191},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.8980000019073486},{"id":"https://openalex.org/keywords/tax-incentives","display_name":"tax incentives","score":0.9639999866485596},{"id":"https://openalex.org/keywords/inventory-valuation","display_name":"inventory valuation","score":0.335999995470047}],"concepts":[{"id":"https://openalex.org/C48721391","wikidata":"https://www.wikidata.org/wiki/Q1265942","display_name":"FIFO and LIFO accounting","level":3,"score":0.9927024841308594},{"id":"https://openalex.org/C143385712","wikidata":"https://www.wikidata.org/wiki/Q6059951","display_name":"Inventory valuation","level":2,"score":0.876518726348877},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.6271853446960449},{"id":"https://openalex.org/C2777145635","wikidata":"https://www.wikidata.org/wiki/Q515636","display_name":"FIFO (computing and electronics)","level":2,"score":0.6189884543418884},{"id":"https://openalex.org/C2776039514","wikidata":"https://www.wikidata.org/wiki/Q6059915","display_name":"Inventory analysis","level":4,"score":0.5903292894363403},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.4832649827003479},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4612983167171478},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4295371174812317},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.341668963432312},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.2911820113658905},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.22041520476341248},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.18812069296836853},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.1669570505619049},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.0},{"id":"https://openalex.org/C2778706760","wikidata":"https://www.wikidata.org/wiki/Q581950","display_name":"Life-cycle assessment","level":3,"score":0.0},{"id":"https://openalex.org/C9390403","wikidata":"https://www.wikidata.org/wiki/Q3966","display_name":"Computer hardware","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.2307/2490341","doi":"https://doi.org/10.2307/2490341","is_oa":false,"landing_page_url":"https://doi.org/10.2307/2490341","pdf_url":null,"source":{"id":"https://openalex.org/S111116695","display_name":"Journal of Accounting Research","issn_l":"0021-8456","issn":["0021-8456","1475-679X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:bla:joares:v:18:y:1980:i::p:235-280","doi":null,"is_oa":false,"landing_page_url":"http://www.jstor.org/stable/pdf/2490341.pdf","pdf_url":"http://www.jstor.org/stable/pdf/2490341.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"mag:1990367297","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1677327_code17162.pdf?abstractid=1677327","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:hub.hku.hk:10722/128999","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10722/128999","pdf_url":null,"source":{"id":"https://openalex.org/S4377196271","display_name":"The HKU Scholars Hub (University of Hong Kong)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I889458895","host_organization_name":"University of Hong Kong","host_organization_lineage":["https://openalex.org/I889458895"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"pmh:oai:hub.hku.hk:10722/193745","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10722/193745","pdf_url":null,"source":{"id":"https://openalex.org/S4377196271","display_name":"The HKU Scholars Hub (University of Hong Kong)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I889458895","host_organization_name":"University of Hong Kong","host_organization_lineage":["https://openalex.org/I889458895"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Conference_Paper"}],"best_oa_location":{"id":"mag:1990367297","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1677327_code17162.pdf?abstractid=1677327","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17","score":0.5}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":5,"referenced_works":["https://openalex.org/W1970741704","https://openalex.org/W2075911810","https://openalex.org/W2094419105","https://openalex.org/W2100702226","https://openalex.org/W2325343629"],"related_works":["https://openalex.org/W2330861328","https://openalex.org/W2080596055","https://openalex.org/W7136269208","https://openalex.org/W2330157586","https://openalex.org/W2317344384","https://openalex.org/W3004788608","https://openalex.org/W2388194825","https://openalex.org/W2883335765","https://openalex.org/W1962698085","https://openalex.org/W219060970"],"abstract_inverted_index":{"Accounting":[0],"methods,":[1],"Management":[2],"decisions,":[3],"Inventory":[4],"costing,":[5],"Tax":[6],"incentives":[7]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
