Libraries like private sector businesses are increasingly called upon to make all units accountable for results. Growing funds are needed for technology as opposed to only books. Funders often cut the library budget first, in favor of other agencies such as police and fire or other seemingly, more necessary agencies. Libraries are developing better performance measures within the present day control systems to offer better accountability. (Wood and Koontz)
For more information http://archive.ifla.org/VII/s34/pubs/glossary.htm#A
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