COST ACCOUNTING:: A Model for the Small Public Library

Abstract

There was a time when local public service agencies could justify their annual expenses simply because of the ostensible necessity or desirability of their services. Public libraries, public parks, and public schools, have rarely been inundated with an excess of revenues. Still, they could usually depend on a reasonable level of funding simply because the citizens believed these institutions were accomplishing something for the public benefit. That time of unquestioned acceptance has given way to the era of accountability.

Citation

Sayre, E. and Thielen, L. (1990), "COST ACCOUNTING:: A Model for the Small Public Library", The Bottom Line, Vol. 3 No. 4, pp. 15-19. https://doi.org/10.1108/eb025253