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The proliferation of articles in library literature about costs, cost studies, and the concepts of analysis and accounting is a positive sign of activity in the cost‐competitive library world. Many articles, no matter the topic, contain some comments on costs. The articles in this bibiliography were selected because cost is the significant or entire emphasis on the material. I used traditional and library literature and ERIC sources, restricted the titles to the past 10 years, and excluded non‐United States publications.

Of all the issues confronting librarians in their daily activities, accounting for depreciation is most aptly described as a “shoulder shrugger.” And in the recent past, a librarian would have been justified for having no interest in depreciation since it has had little impact on budgeting or financial decisions. However, with the release of the Statement of Financial Accounting Standards No. 93, Recognition of Depreciation by Not‐for‐Profit Organizations, we suggest that you consider taking a CPA to lunch.

One hallmark of a profession is that it creates participatory organizations that offer educational opportunities, publish, and lobby in support of the field. These same professional associations also study and address problems and bring members together for sharing and networking. In the library profession we have several major national and international organizations such as the Special Libraries Association, the American Library Association, and the International Federation of Library Associations and Institutions.

Marketing? What marketing? Accounting? Isn't keeping up with the budget a big enough headache? We can almost hear your groans. Marketing is a significant part of most corporate budgets and resource allocations. It is particularly important for service organizations such as libraries, but the terminology hasn't been used until recently. Current library literature shows more librarians addressing the need for marketing in all its facets. However, still missing from most studies for nonprofit institutions are cost accounting models and methods to track all relevant marketing costs.

At first glance, the typical human resource management activities of hiring and firing do not appear to be directly related to finance, accounting, and the bottom line. Each of these are distinct functions within the larger arena of library management. And in most large library organizations, financial management and human resource management are separate activities, managed by people with different educational backgrounds and specialties. The intent of this article is to show that the two functions are in fact interdependent. Mistakes in the management of human resources can have a dire impact on the bottom line if the wrong person is hired and litigation results.

No matter what your level of sophistication in accounting and budgeting concepts, you surely know about the Chart of Accounts. Just because the term is familiar, however, does not mean that it can be ignored or taken lightly. Managers need to understand the basics on which the Chart of Accounts rests, its applications, the opportunities to use it to their advantage and even the “politics” of the term. With sophisticated and computerized accounting systems, it can be a useful information tool for librarians. We have organized this review under several management themes. Our hope is to help the experienced manager rethink something normally taken for granted and the beginning manager understand the basics of account structures.

Librarians seldom have time to understand or follow the inner turmoil, changes, or key issues of another profession and industry. It is hard enough just to keep up with our own. Yet by understanding the forces that affect us, even those not at the center of our existence, we can better serve our institutions and clients. Knowledge is power and improvements in the information service industry may well come by studying other related fields.

Contributors from five libraries address the expectations and realities of their automation projects, including: staff impact, costs and funding, time and schedules, users, computer support, vendors, and consultants. Some keys to success include: very clear political objectives at the beginning of the project; careful definition of the project structure; a well‐prepared automation plan; carefully‐considered, contractual commitments with a vendor; and flexibility and adaptability.

It is always risky to use the word auditing in the title of an article. People start to get goose bumps and look over their shoulder for the auditor's presence. No matter how many articles are written on the “friendly auditor,” no one really believes them. This article is not about being audited or even befriending auditors. It is about taking key concepts from the auditing field and using them to your advantage.

Should public sector libraries, primarily not‐for‐profit service agencies, use cost accounting? The answer is an emphatic yes. Frequently, non‐librarians with little knowledge of the library world judge our work and make important organizational decisions from an accounting viewpoint.