Introduction: Our aim is to compare the advantages and problems of e-book acquisition identified in research literature to those experienced by two Swedish university libraries. Method: A literature review was used to identify the main issues related to acquisition of e-books by academic libraries. The data for comparison were collected through…

This research compares the status of managerial accounting practices in public four-year colleges and universities and in private four-year colleges and universities. The investigators surveyed a national sample of chief financial officers (CFOs) at two points in time, 1998-99 and 2003-04. In 1998-99 CFOs representing private institutions reported…

This paper documents how the University of Oklahoma developed discipline cost indices which it then used in its budget allocation process. In order to overcome the interinstitutional comparison problems between universities which use different reporting and accounting methods, discipline cost indices were derived using data collected through the…

The derivation of discipline cost indexes, developed to permit accurate interinstitutional comparisons of relative costs among disciplines, is explained using expenditure data from five peer institutions. How the indexes have been used in one research university's budget allocation process is then described. (Author/MSE)

Analyzes the impact of the rising cost of materials on academic libraries as reflected in members of the Association of Research Libraries (ARL) and the Association of College and Research Libraries (ACRL). Highlights include total library expenditures; materials expenditures; comparisons with price indexes; and the impact of journal…