Investigating The Change In Inventory Valuation Methods Over Time: A Cross-Country Study

Authors : Şerife Kılıçarslan

Pages : 188-198

View : 114 | Download : 452

Publication Date : 2025-12-26

Article Type : Research Paper

Abstract :The aim of this study is to identify the inventory valuation methods preferred by countries and to examine the changes in these preferences over time. The research was conducted using a descriptive design within the scope of quantitative research methods. The study included 35 countries for which data on inventory valuation method preferences were available for the period 1998–2021. The research data were obtained from a report audited by PricewaterhouseCoopers (PwC) and published on the official website of the European Commission. In this context, the document analysis method was used as the data collection tool; therefore, the study is based on secondary data. The obtained data were examined using descriptive content analysis, and the findings were presented in tables. The results indicate that countries’ preferences for inventory valuation methods have changed considerably over the period examined. It was determined that, between 1998 and 2021, the number of countries preferring the Weighted Average Cost method increased, while the number of countries preferring the Last-In, First-Out (LIFO) method decreased. The First-In, First-Out (FIFO) method, on the other hand, was found to be a widely preferred inventory valuation method that retained its importance in many countries during the period under review.
Keywords : Stok Değerleme Yöntemleri, Uluslararası Karşılaştırma, Nitel Analiz

ORIGINAL ARTICLE URL