Cost accounting and scientific management in libraries: a historical overview

Purpose – The aim of this paper is to focus on the history of cost accounting, costing, and time and motion studies, which were initially developed for industry and private sector organisations, in libraries. At the same time, the article attempts to deal with the question of when and why the need for the evaluation of costs and the standardisation of different library work processes emerged. Design/methodology/approach – The data used in this paper are based on reviewing and summarising relevant studies, which have been conducted in libraries, and was inspired by the ideas of scientific management and cost accounting. Findings – The implementation of cost accounting systems and scientific management ideas in libraries has historically been treated as a technical innovation rather than an organisational or management innovation. The most important consideration is that librarians are not machines, which can be set at a given speed and expected to produce a uniform product. Fortunately, there is no indication that production standards for libraries are going to be set up. Originality/value – This article raises a perspective in library management that has not been dealt with before. Namely, it explores how the profession of a librarian as an erudite scholar changed into a profession requiring routine work and considers the impact that the ideas of scientific management and cost accounting research had on library employees when they reached libraries.