ABSTRACT
Do we need to find new approaches to traditional budgeting in order to adapt to changes in technology? Is it necessary to swing over to ZBB or PBB to make our library programs responsive to the altering of social relationships? In responding to the needs of our library patrons, do we find that we are tied down by out-moded accounting procedures? Are we beginning to think of passing the cost of interlibrary loan transactions to our users because we are handicapped by a bookkeeper’s mentality, a mentality that does not allow us to think creatively about alternative options? Should our decisions to charge for interlibrary loans or to charge for indepth reference requests be seen as a cop-out, as tunnel vision, as bowing to traditional budgeting?
