Libraries at University of Nebraska-Lincoln


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This study aims to find several important aspects to build a library that can support the capacity of accounting students in higher education. The research was conducted at universities in Indonesia using the analytic network process method. The results of the study found that there are three important aspects to building a quality library. First aspect of service (the library must be informative on the latest books, the librarian must be alert in serving students, and there is no book rental fee). The second aspect of the facility (the library must be comfortable to visit, there must be an accounting practice laboratory, and must provide a book search engine). The third aspects of reference (libraries must provide accounting books that comply with the latest accounting standards, provide free and complete ebooks, and the books provided are not only accounting books).