Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of both methods to determine which of these two is suitable for application in university libraries. Methods – This paper reviews and summarizes the literature on cost accounting and costing practices of university libraries. A brief overview of the history of cost accounting, costing, and time and motion studies in libraries is also provided. The ABC and the TDABC method, designed as a revised and easier version of the ABC by Kaplan and Anderson (Kaplan & Anderson 2004) at the beginning of the 21st century, as well as the adoption and adaptation of these methods by university libraries are described, and their strengths and weaknesses, as well as their suitability for university libraries, are analyzed. Results – Cost accounting and costing studies in libraries have a long history, the first of these dating back to 1877. The development of cost accounting and time and motion studies can be seen as a natural evolution of techniques which were created to solve management problems. The ABC method is the best-known management accounting innovation of the last 20 years, and is already widely used in university libraries around the world. However, setting up an ABC system can be very costly, and the system needs to be regularly updated, which further increases its costs. The TDABC system can not only be implemented more quickly (and thus more cheaply), but also can be updated more easily than the traditional ABC, which makes the TDABC the more suitable method for university libraries. Conclusion – Both methods are suitable for university libraries. However, the ABC method can only be implemented in collaboration with an accounting department. The TDABC method can be tested and implemented by separate departments, and thus can contribute to the provision of better and more effective library services at lower costs. However, the involvement of experts in costing and accounting is recommended.
Purpose -The aim of the current article is to clarify whether the staff of Estonian university libraries has enough possibilities for self-realization and variety in their everyday work; whether employees see any relationship between their personal performance improvement and their intra-organizational career and, whether they see any possibility and/or necessity for promotion within their library. Design/methodology/approach -The data used in this paper are based on reviewing of relevant literature to provide an overview of the concept of intra-organizational career as well as on the results of the original online survey, created by the paper's authors, held in 2011/2012 in Estonian university libraries governed by public law in Estonia. The analysis of the results is interpreted on the basis of the literature, authors' opinions, based on long-term working experience in Estonian academic libraries and on the legislation of Estonia. Findings -Estonian university librarians are relatively pessimistic about career opportunities within their libraries, and, unfortunately do not see any relation between performance improvement and their career. The biggest problem is that the younger librarians do not see any opportunities for promotion. In Estonian university libraries, there does not exist an adequate grading system for promotion. Practical implications -Based on the current study, it can be said that the biggest challenge for university libraries in Estonia is to keep young professionals in libraries and in this way prevent the continuing growth of the average age of employees in the organization. This challenge would require from managements of the university libraries: to take bolder action in analyzing personnel and staff developments and promotion plans; to build up an adequate and clear career system; and pay more attention to the organizations' internal reserves. Originality/value -The majority of the literature in library science in Estonia has focused -and rightfully so -on the user: what do users and patrons want and/or need, how do they use it, how can librarians best provide it to them, do the users feel themselves comfortable in library building, etc. No research has been previously carried out in the Estonian library context to determine employees' attitudes towards librarians intra-organizational career development opportunities. The issues that emerge from this survey could be helpful for library managers, but also for employees.
PurposeThe aim of the current article is to clarify satisfaction of the staff of Estonian university libraries with the division of labor, work organization and coordination, existence of intra‐organizational career opportunities as well as with the fairness of salaries in view of the qualifications and responsibilities of university librarians in Estonia.Design/methodology/approachThe data used in this paper are based on reviewing and summarizing of relevant literature to provide an overview of the concepts of performance and efficiency in general and in the context of the library as well as on results of the original study, created by the paper's authors, held in 2011/2012 in Estonian university libraries to determine the attitude of the libraries' staff towards division of labor and performance appraisal.FindingsAlthough a number of Estonian university librarians were mostly satisfied with the division of labor within their departments, the respondents feel that duties in the library as a whole should be reorganized and workloads should be divided more equally. Librarians are relatively pessimistic about career opportunities within their libraries. The fact is that in Estonia, the predominantly women's jobs, such as teachers, librarians and nurses, are low‐paid. Therefore, as expected, the employees of university libraries are not satisfied with their salaries. However, librarians are capable and willing to work more and/or more intensively than they are currently allowed if that would bring about an increase in their salaries.Originality/valueThe majority of the literature in library science has focused – and rightfully so – on the user: what do users and patrons want and/or need, how do they use it, how can librarians best provide it to them, do the users feel themselves comfortable in library building etc., etc. Also, a fairly large number of studies have focused on finding relations between librarians' job satisfaction and performance output, but, to the best of the authors' knowledge, no research has been previously carried out in the Estonian library context to determine employees' attitudes towards their division of labor and coordination as well as librarians' intra‐organizational career opportunities and fairness of the salary.
The article handles general developments and changes in book trade and publishing which took place in Estonia during the second half of the nineteenth century and the beginning of the twentieth century. The aim is to show the publishing activities of Estonian booksellers and to analyse the activities of Estonian booksellers and development of book production (printing) and publishing of Estonian language books. The survey is based on the research literature and on the master thesis by Signe Jantson, Book Trade in Estonia 1850–1917: Bookshops and their Owners. Up to the middle of the nineteenth century the book production and dissemination in Estonia was in the hands of Baltic German entrepreneurs and depended on the political and economic developments not only in Russia but also in Germany. The Estonian national awakening movement was preceded by the birth of Estonian national literature in the middle of the nineteenth century. In the period of the next fifty years the publication of Estonian language books increased tenfold. The second half of the nineteenth century and the beginning of the twentieth century was still favourable for the book trade: 263 new shops were opened and 283 new persons tried to start book trade businesses, but trading with books did not guarantee sufficient income and the bookshop owners were often engaged in other spheres. Among the 283 bookshop owners, 83 headed companies comprising the publishing house, the printing office, and the bookshop.
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