HARNESSING ACCOUNTING THEORY: Scrupulous Coding Can Revitalize University Library Systems
Gary J. Egan
(Assistant Controller, Georgetown University, Washington, D.C.)
Brinley R. Franklin
(Library Consultant, KPMG Peat Marwick, Washington, D.C.)
49
Abstract
Library accounts in the university financial accounting system should give administrators information for sound management decision. In light of the extensive body of literature published recently on library accounting and cost analysis, 12 university libraries were reviewed to determine whether their accounting practices were keeping up theory.
Citation
Egan, G.J. and Franklin, B.R. (1990), "HARNESSING ACCOUNTING THEORY: Scrupulous Coding Can Revitalize University Library Systems", The Bottom Line, Vol. 3 No. 3, pp. 21-24. https://doi.org/10.1108/eb025239
Publisher
:MCB UP Ltd
Copyright © 1990, MCB UP Limited