Describes a line item budgeting system for libraries which relates costs to services and priorities, thereby facilitating direct comparisons among institutions. Also outlined are the potential benefits of such a system, including increased accountability, better definition of programs, and more information about expenditure per program for…

This compendious study was undertaken to consider how to deal with increasing student enrollments and decreasing higher education budgets so that students would not suffer unduly from program reductions. The study includes Part I, Perspective, considering the changing purposes and goals of higher education and recommending strategies for changes…

Cost benefit accounting is not being used in academic reference libraries today but administrators are beginning to require quantitative evaluation of services provided. Several systems are described and evaluated. (35 references) (DH)

Asserts that, although many arguments in favor of user fees for library services are based on economics, little economic benefit is actually gained by levying charges for some services. A microeconomics model that has been used to demonstrate the benefits of user fees is critiqued, and the issue of accountability is discussed. (23 references) (CLB)

Discusses the need for research libraries to develop a greater sense of financial accountability, both from a moral standpoint and to provide better services. Topics covered include areas where cost benefit tradeoffs have been neglected, possible consequences of not becoming accountable, and the debate over user fees. (12 references) (CLB)

The recent demand for more accountability from public libraries has made it essential that true cost-benefit analysis be applied to their operations. The authors developed a cost-benefit analysis methodology and applied it to five large public library systems. This article describes ongoing research to modify their methodologies to make them…

Argues that librarians need to be concerned with cost analysis of library functions and services because, in the allocation of resources, decision makers will favor library managers who demonstrate understanding of the relationships between costs and productive outputs. Factors that should be included in a reliable scheme for cost accounting are…

Discussion of collection assessment focuses on academic library experiences. Topics addressed include library accountability; funding shortages; barriers to collection assessment; strategies to aid in assessment, including adequate training and performance incentives; and implications of collection assessment for library budgets, including…

Discusses library collection evaluation and its relationship to the acquisitions budget. Topics addressed include the publishing industry; library services that are more user centered; acquisition of versus access to sources of information and knowledge; the concept of value; library accountability; objectives and setting priorities; and levels of…

Discusses special aspects of East Asian collections and explores how organizational changes in academic libraries affect them, based on experiences at the University of Arizona. Considers total quality management; continuous quality improvement; teamwork; staffing changes; specialization versus generalization; budgetary restraints and cost…

Explores the role of the academic library director in reconceptualizing the scholarly communication process in response to rising acquisitions costs. Highlights include being a catalyst for change; accountability; planning strategies and alliances, including ARL (Association of Research Libraries) and library consortia; and identifying target…