The presentation of library accounts

Abstract

In his paper ‘Accounting information in universities’ Sims draws attention to the inadequacy of university financial information systems. He argues that the way in which universities present financial information emphasizes the university's function as a steward of public funds, but he does not provide the data on which good management decisions can be made.

Citation

Peacock, P.G. (1978), "The presentation of library accounts", Aslib Proceedings, Vol. 30 No. 12, pp. 426-430. https://doi.org/10.1108/eb050657