Abstract

ABSTRACT The subject of electronic book (eBook) acquisition and cataloging time and cost management are an unexplored field in Estonia, and based on the information known to the author, there are no similar studies using a “time-driven activity-based costing” (TDABC) methodology for analyzing costs of activities related to eBooks. The purpose of this paper is not to compare the advantages and disadvantages of eBooks. The purpose of the current paper is to verify, by using the Time-Driven Activity-Based Costing method, that the process of purchasing and cataloging eBooks is significantly cheaper, less time-consuming, and ultimately more cost-effective than the process of purchasing and cataloging printed books (pBooks); and to determine whether eBooks streamline the acquisition and cataloging process for books. The results of this study were compared with the results of a previous study on the acquisition and cataloging of print books (pBooks) that was conducted at Tallinn University of Technology (TalTech) Library in 2012–2013.Methodology.The data used in this paper are based on a review of relevant literature in order to survey the different problems and challenges in the library sector that slow down the success of the eBook management process. Through a case study conducted at TalTech Library, a time-driven activity-based costing (TDABC) method was used, such that all activities related to acquisition and cataloging of individually purchased eBooks were identified, recorded in detail and analyzed. More specifically, the study concerned eBooks offered in the Ebook Central platform and covered acquisition processes (such as receipt of purchase requests, communication with patrons, making a purchase, and feedback to the patron).Findings. On the basis of the current study it can be said that the activities related with eBooks take remarkably less staff time and finances than pBooks. The efficiency of staff increases due to electronic retrieval, processing, and delivery of collections. This study led to an understanding that many activities between different units or departments, especially in a large library, actually duplicate each other, and work could be organized in a more effective way if duplication is avoided, which in turn saves time and money. The results of this study suggest that some acquisition of eBooks can eliminate duplication of effort in both the acquisition and cataloging processes.

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