Libraries have no inherent objective value. Value is (subjectively)
assigned and is related to perception of actual or potential benefit.
Rather, libraries create value by leveraging intangible assets in such
a way as to add value and create benefits. They do not manage value.
They manage processes and activities and they make decisions that might
lead to production of value to the users of the library and to the
parent organization.
-- Jennifer Cram "Six Impossible Things before
Breakfast: A Multidimensional Approach to Measuring the Value of
Libraries", keynote address, 3rd Northumbria International Conference on
Performance Measurement in Libraries and Information Services.