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The academic library is an important component of any university and is responsible for providing academic and research support to all members of the university community. At present, higher education institutions in Thailand are trying to evaluate and improve their quality by implementing quality assurance models/mechanisms. Libraries, as critical supporting organizations in these institutions, also need to improve their quality. As a service organization, academic libraries are faced with the need to satisfy their clientele and to measure and evaluate their services. There is a need, therefore, for librarians to take positive steps to insure that their clients receive quality services.

Introduction: In the context of globalisation processes, the necessity to create appropriate information support for management decisions at various levels becomes increasingly important: at the international, national and enterprise levels. The source of such data is financial reporting. The last leads to increase attention from key users (investors, lenders, other users) to the reliability and quality of financial reporting data. The study of scientific literature and best foreign practices made it possible to identify problems of the theoretical, organisational and methodological background of preparing high-quality financial statements and their assessment, particularly the lack of a unified interpretation of the financial reporting quality concept. The necessity to identify a theoretical basis for assessing financial reporting quality has led to the relevance of this study.

Aim: Scientific substantiation and improvement of theoretical provisions of methodology development for financial reporting quality assessment.

Methods used within the study are the following: Analysis, synthesis, operational approach, bibliographic analysis, generalisation.

Findings: The application of an operational approach to the formulation of the definition of financial reporting quality has made it possible to create the basis for its assessment. This approach involves descriptions of the principles of clarity and uniformity. The authors define the concept of ‘financial reporting quality’, formulating the theoretical principles for financial reporting assessment as the process of establishing compliance of financial statements with a specific list of qualitative characteristics.

This study examines associations between accrual earnings management (AEM) and real earnings management (REM), and earnings quality between countries considered under insider economics and outsider economics clusters. Countries included in the outsider economics cluster are Singapore, Malaysia, and Hong Kong. Meanwhile, countries included in the insider economics cluster are Indonesia, the Philippines, and South Korea. Earnings management practices have changed from AEM to REM since the publication of the Sarbanes Oxley Act and DFA 954 implementation of the Claws back provision policy in the United States.

Research data were obtained from the Bloomberg database, 2010–2016. Regression analysis and t-test were utilized. This study compared AEM and REM to determine which is stronger based on country clusters, as well as the association between AEM or REM and earnings quality.

The results of this study indicate that AEM and REM are associated with the quality of earnings in the insider economics cluster. However, AEM and REM are not associated with earnings quality in the outsider economics cluster. Furthermore, associations between AEM and earnings quality are stronger than associations between REM and earnings quality in insider economics cluster.

How to measure Quality Performance (QP) or excellence performance in organizations is very important for improving the quality of an organization’s products and services. This paper takes Quality Function Deployment (QFD) as a ueful tool to identify the key characteristics of quality performance and measure the influence factors on quality performance. Most national quality awards provide a framework of the criteria to show the essential elements of an organization’s quality performance and get the Quality Performance Score (QPS) by self‐assessment using the criteria. By means of these criteria, especially, the criteria of China Quality Award (CQA), a measurable indicator system for quality performance is set up. A four‐phase QFD model of assessment for quality performance is developed. This QFD model not only presents the most important efforts for the deployment of the measurable indicators of quality performance, but also takes great advantage of evaluating the quality performance and obtaining the quality performance score. The measurable indicator hierarchy of quality performance is formed and its implementation method for assessment quality performance is described in this paper.

This research objective is to (1) examine the effect of organizational factors on quality performance, (2) examine the effect of quality performance on competitive advantage and (3) examine the mediating role of quality performance between organizational factors and competitive advantage.

The research sample includes 140 employees in the Windusari village-owned enterprise, in Magelang, Indonesia. Data are collected using 5-Likert scale questionnaires which follow Ferdousi et al. (2019). The dependent variable is a competitive advantage. The Independent variable is organizational factors which are top management support, employee empowerment, employee involvement, reward and recognition, training and customer focus. The mediating variable is quality performance. Data analysis uses path analysis provided by structural equation modeling.

Based on path analysis, organizational factors have a positive effect on quality performance, quality performance has a positive effect on competitive advantage and quality performance mediates the effect of organizational factors on competitive advantage. The results confirm the concept of quality management where continuous improvement of products and services can meet customer expectations and bring the organization to a better position in the industry to face other competitors.

This research extends the previous studies of the relationship between organizational factors and organizational outcomes by considering the effectiveness of the organizational process. This research also contributes to giving new evidence about the relationship between organizational factors, quality management and competitive advantage in the village-owned enterprise in Magelang, Indonesia. This research also contributes to updating the literature on the theory of quality management.

This study aims to investigate whether there is a relationship between the religiosity levels of chairpersons’ hometowns and the financial reporting quality of companies.

Using a unique hand-collected data set obtained from various sources, the authors use ordinary least squares and logistic regressions to test the hypotheses and further implement various methods to address potential issues such as omitted variables, reverse causality and selection bias problems. In addition, the authors control for the religiosity level of chief executive officers’ (CEOs) hometowns. Finally, the authors divide the sample into two subsamples – companies with strong corporate governance and companies with weak corporate governance – to investigate the effect of chairpersons’ hometown religiosity on financial reporting quality under strong or weak corporate governance.

The findings demonstrate that companies with chairpersons from religious hometowns produce high-quality financial reports. Additional tests, such as the Heckman selection model and instrument variable regression, confirm the robustness of the main results. Controlling for the religiosity level of the CEO’s hometown yields consistent findings with the main results. Finally, additional results indicate that the religiosity levels of chairpersons’ hometowns play a significant role in enhancing financial reporting quality in companies with weak corporate governance.

Companies should consider appointing board members or chairpersons from more religious hometowns, as the empirical results of this study support the positive effects of chairpersons’ hometown religiosity on financial reporting quality.

To the best of the authors’ knowledge, the current study is among the first to demonstrate the relationship between the religiosity level of the chairpersons’ hometown and the financial reporting quality of companies. The study introduces unique hometown religiosity proxies and controls for various variables related to corporate governance, chairperson attributes, company characteristics, and audit firm characteristics.

This article focuses on children’s social quality. Social quality can be understood as the extent to which people can engage in the social, economic, and cultural lives of their communities, under conditions that strengthen their well-being and potential. This article has two purposes. The first is to develop a league table ranking 23 countries’ children’s social quality based on comparative data. The second is to examine the correlation between these countries' commitment to promoting children’s social quality and reducing the child care gap, where childcare is insufficiently covered by child care leave or Early Childhood Education and Care.

We analyse the findings obtained from the children’s social quality league table and the child care gap league table for the 23 countries.

The findings reveal mixed relationships between the children’s social quality league table and the child care gap league table. These findings indicate that we cannot assume that countries prioritizing the reduction of the child care gap automatically possess the capacity or willingness to promote other aspects of children’s welfare. They also highlight the significance of encouraging countries to enhance their children’s social quality as a way to promote children’s welfare rather than solely reducing the child care gap.

Children’s social quality is a new research area. To explore it, this article makes an innovative attempt by exploring the connection between social quality, children’s welfare, and the child care gap. The league table of children’s social quality this article developed is the first of its kind.

This review paper aims to explore and investigate the Quality 4.0 current knowledge, emerging areas, and trends available in the literature and provide insights for future research directions. The bibliometric analysis determines the most prominent journals, authors, countries, articles, and themes. The Citation and PageRank analysis identifies the most influential and prestigious articles. The author's keyword analysis identifies the research theme, patterns, and trends within a particular area of research.

This study utilised the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-analysis) declaration as a review protocol, and the data is retrieved accordingly. Therefore, 104 articles from Scopus and 28 from Web of Science were combined in R-Environment, and 25 duplicates were removed using RStudio. Finally, 107 papers were selected for further analysis. After the abstract level screening, the study reviewed 99 articles bibliographically published in peer-reviewed journals from prominent academic databases Scopus and WoS between 2011 to April 2023. We used the VOSviewer software tool for analysing bibliometric networks that allow the construction, visualisation, and exploration of maps based on any form of network data.

The review identified emerging themes: artificial intelligence, digitalization, sustainability, root cause analysis, topic modelling, and digital voice-of-customers. To establish the intellectual structure of the field and identify gaps, co-citation and content analysis were used. The content of 49 papers in the identified clusters was then carefully analysed. The four primary themes are the relationship of Quality 4.0 with Industry 4.0, the conceptualization of Quality 4.0, recommendations for the new Quality 4.0 model, and the impact of Quality 4.0. The findings provide an excellent foundation for future research in this field for policymakers, managers, practitioners, and academia.

This is the first systematic literature review-cum-bibliometric analysis on quality 4.0 that covers the field comprehensively. Based on the present review, the paper proposes six possible future research directions to investigate.

This study aims to investigate and provide comprehensive insights into the state of research on Quality 4.0 across various sectors. The investigation focusses on studies conducted in different countries and is motivated by the perceived benefits of adopting Quality 4.0 and the existing research gap in this domain. The literature review examines two main aspects of Quality 4.0: implementation ingredients and its applications.

This study employed a comprehensive systematic literature review (SLR) and bibliometric analysis of Quality 4.0 publications to identify the benefits, challenges and trends of adopting Quality 4.0.

The applications of Quality 4.0 are centred on six key areas, including agile product development, predictive quality algorithms, cloud databases, automation, reduced cost of quality, streamlined quality processes, accurate demand forecasting and monitoring suppliers and quality metrics using digital dashboards. Geographical disparities in research were identified, with India and the United States of America emerging as the top publishing countries. The dominance of the subjects of business, management and accounting underscored the importance of quality management across diverse sectors.

The limitations of this study include the novelty of the Quality 4.0 topic, which posed a challenge in finding academic material, and the analysis period of six years, which could potentially limit the coverage of recent developments.

The insights and observations from this research offer valuable guidance to academics, practitioners and professionals seeking to implement Quality 4.0 in diverse sectors.

This study contributes a novel perspective to the field by examining the application, utilisation and evaluation of Quality 4.0, providing valuable insights for effectively managing its implementation.

This research deals with the critical factors of quality and their significance to perceived security as an effort to build a formidable loyalty of customers in a technology driven service environment. The primary purpose of this study is to investigate the key contributing elements of functional and service quality on perceived security and to further analyze its impact on customer satisfaction and loyalty.

A hypothesized structure model is proposed and justified using the data collected in the manufacturing and telecommunication service sectors in South Korea through survey with total 647 respondents. To clarify the reliability of model and validity of the proposed hypothesis, AMOS 24.0 software was utilized. Furthermore, two moderating variables were adopted for the depth understanding.

This study reveals that service quality dominantly influences the level of perceived security due to its characteristics that are mostly formed on the stage of customer-contact activity. This study further provides a strategic methodology for manufacturing and telecommunication firms to foster sustainable growth by focusing on perceived security during the service delivery process.

This finding is particularly important as Ontact technology becomes increasingly critical during the COVID-19 pandemic. It is worthwhile noting that the research outcome of this study may, in turn, trigger the trust issue that need to be combined with quality in the era of Industry 4.0.