Financial Reporting for Electronic Resource and Service Expenditures: The Case of University Libraries in Taiwan

Authors

Hsiang-Hoo Ching, Department of Public Finance, Feng Chia University, Taichung,TaiwanFollow
Leelien Huang, Department of Finance, Feng Chia University, Taichung,TaiwanFollow
Shu-Chen Kang, Department of Accounting, Feng Chia University, Taichung,TaiwanFollow
Shoou-Ren Sheu, Department of Foreign Language, Shin Chien University, Taipei,TaiwanFollow

Document Type

Article

Abstract

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.

Recommended Citation

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.
https://aisel.aisnet.org/iceb2002/200