Through a qualitative research procedure, this paper intends to explore useful accounting classification relating to electronic resource and service expenditures necessarily disclosed in a library annual report. As a result, based on line item structure emerged in this paper, an appropriate direction to develop library-specific Generally Accepted Accounting Principle for reporting electronic resource and service expenditures can be evolved in the future.
Ching, Hsiang-Hoo; Huang, Leelien; Kang, Shu-Chen; and Sheu, Shoou-Ren, "Financial Reporting for Electronic Resource and Service Expenditures: The Case of University Libraries in Taiwan" (2002). ICEB 2002 Proceedings (Taipei, Taiwan). 200.