COST ACCOUNTING BASICS: WHEN (OR) DO THEY APPLY TO LIBRARIES?
Sherman Hayes
(Director of the Solomon R. Baker Library, Bentley College, Wahbam, Massachusetts)
Lawrence A. Klein
(Associate Professor of Accountancy at Bentley College)
122
Abstract
Should public sector libraries, primarily not‐for‐profit service agencies, use cost accounting? The answer is an emphatic yes. Frequently, non‐librarians with little knowledge of the library world judge our work and make important organizational decisions from an accounting viewpoint.
Citation
Hayes, S. and Klein, L.A. (1989), "COST ACCOUNTING BASICS: WHEN (OR) DO THEY APPLY TO LIBRARIES?", The Bottom Line, Vol. 2 No. 1, pp. 29-30. https://doi.org/10.1108/eb025156
Publisher
:MCB UP Ltd
Copyright © 1989, MCB UP Limited