MANAGEMENT ACCOUNTING FOR INTERDEPENDENCE
Sherman Hayes
(Director of the Soloman R. Baker Library, Bentley College, Waltham, Massachusetts.)
77
Abstract
Every institution tracks its financial resources and expenditures through a variety of ledgers, budget reports, account summaries, and files known as management accounting systems. While meeting the legal needs of demonstrating accuracy and integrity in the use of resources, these systems should also provide library managers with sufficient financial information for planning, analysis, monitoring and review.
Citation
Hayes, S. (1988), "MANAGEMENT ACCOUNTING FOR INTERDEPENDENCE", The Bottom Line, Vol. 1 No. 2, pp. 30-31. https://doi.org/10.1108/eb025113
Publisher
:MCB UP Ltd
Copyright © 1988, MCB UP Limited