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This article aims to analyse the role of library managers as change agent when implementing Library 2.0, using transformational leadership and stakeholder management approaches. To do so, a case study in a Latin American academic library was performed. The experiences acquired for a period of six years were analysed, during which three library managers were involved in managing change. Qualitative data from documents, interviews, and observations were collected, and qualitative analysis methods were used to obtain in-depth understanding of the change process. Results show that lack of transformational leadership and stakeholder management contribute to delayed implementation and limited adoption of innovations. Although library managers recognized the importance of different stakeholders to implement changes, they did not apply systematic and proactive strategies to define and manage them. All in all, library managers should be trained as change agents, with emphasis on transformational leadership and stakeholder management skills.

With the rapid increase in demand of new digital services, the high cost of information, and the dramatic economic slowdown, libraries have been pressured to improve their services at lower costs. To cope with these conditions, library managers must improve their knowledge and understanding of cost behavior, as well as be aware of the different costs involved in the library. Time-Driven Activity-Based Costing (TDABC) is a cost management technique that allows developing accurate cost information on a wide range of activities. Few case studies have been implemented in libraries regarding very specific processes such as inter-library loan and acquisition processes. More research is still needed to determine whether TDABC is useful and feasible to implement for a more extensive set of library activities. Through an analysis performed at an academic library in Belgium, this document introduces TDABC as a useful method for supporting lending and returning processes.

Her research interests include Self-Regulatory Learning, learning analytics, blended learning, mobile learning and computer-supported collaborative learning. Nyi Nyi Htun is a postdoctoral researcher at the department of Computer Science at KU Leuven. His research interests include interactive recommender and information retrieval systems, human-computer interaction, digital health and business information systems. Martijn Millecamp is a PhD student at Augment, the Human-Computer Interaction group of the Department of Computer Science, KU Leuven. His research interest is user modelling for explainable recommender system interfaces and dashboards for learning analytics.

Costs and their determination play a critical role in all manufacturing companies. The traditional costing system has received criticism resulting from the arbitrary allocation of indirect manufacturing costs. As an important initiative to address its weaknesses, new costing methods such as the Time-Driven Activity-Based Costing (TDABC) have emerged. Unfortunately, up to our knowledge, no investigations have been applied in analyzing assembly companies thoroughly nor considering all the processes necessary to obtain the final products. This article explores the TDABC application in the assembly industry through comparison with traditional volume-based costing by focusing on manual and semi-automatized production. Since the research is descriptive, a multiple-case study design was implemented in the assembly of televisions, motorcycles, and printed circuit boards. The developed methodology allowed determining the existence of factory overhead and direct labor cost variances between two different cost accounting systems, which also affected the unit cost of the products. Findings also highlight the benefits of TDABC application in the assembly industry, along with the shortcomings and future potential of research in this area.

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