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Direct linkBarbara Kissa; Zoe Georganta; Elias Gounopoulos; Fotis Kitsios – College & Research Libraries, 2024
Over the past decade, the financial crisis has led to reduced government funding for academic libraries in Greece. Now more than ever, it is imperative for library managers to improve their knowledge and understanding of cost behavior, in order to effectively deliver high quality services at decreasing costs. To do so, they need to apply…
Descriptors: Foreign Countries, Academic Libraries, Cost Effectiveness, Library Services
PDF pending restorationKurth, William H.; Zubatsky, David S. – 1977
This study develops a generalized procedure for the internal financial auditing of university libraries. It identifies critical internal control points in library operations, and develops questions to measure and evaluate fiscal operations effectiveness. Auditing data and advice were gathered from a survey of 87 members of the Association of…
Descriptors: Accounting, College Libraries, Evaluation Methods, Financial Policy
