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Volume 2, Issue 1
1 January 1989
The Bottom Line Cover Image for Volume 2, Issue 1
Editors
Susanne Durst;
Susanne Durst
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Luiz Guilherme Antunes
Luiz Guilherme Antunes
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Review Article| January 01 1989

COST ACCOUNTING BASICS: WHEN (OR) DO THEY APPLY TO LIBRARIES? Available to Purchase

Sherman Hayes;
Sherman Hayes
Director of the Solomon R. Baker Library, Bentley College, Wahbam, Massachusetts
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Lawrence A. Klein
Lawrence A. Klein
Associate Professor of Accountancy at Bentley College
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Author & Article Information
Publisher: Emerald Publishing
Online ISSN: 2054-1724
Print ISSN: 0888-045X
© MCB UP Limited
1989
The Bottom Line (1989) 2 (1): 29–30.
https://doi.org/10.1108/eb025156

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.

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© MCB UP Limited
1989
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