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Prentice, Ann E. – Drexel Library Quarterly, 1985
Describes different types of financial reports needed in libraries as the bases for accountability, evaluation, and decision making. The appropriate form and content of reports are identified in terms of the audience and the use of the report. (CLB)
Descriptors: Accountability, Cost Effectiveness, Evaluation Utilization, Financial Policy
Clark, Philip M. – Drexel Library Quarterly, 1985
Describes the use of online accounting systems as a means of integrating diverse data and providing different levels of analysis for managers. An appendix provides examples of reports produced by online systems. (CLB)
Descriptors: Accounting, Computer Simulation, Computer Software, Cost Effectiveness