Discussion of application of cost benefit analysis (CBA) accounting techniques to libraries highlights user willingness to be charged for services provided, reasons why CBA will not work in library settings, libraries and budgets, cost distribution on basis of presumed or expected use, implementation of information-seeking behavior control, and…

Examines system for safeguarding assets and guaranteeing reliability of library's financial records within context of management functions that comprise accounting controls: planning by budget or other standard of comparison; operation of effective accounting and record-keeping system; personnel management practices. Cash controls as example of…

Explores meaning of managerial accounting in libraries and discusses instructional program for students of library and information science based on experience in School of Library and Information Science at University of California, Los Angeles. Management decision making (budgeting, performance evaluation, overhead, resource allocation,…